| 浅议固定资产投资借款费用资本化审计 |
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| 引用本文： | 王国正.浅议固定资产投资借款费用资本化审计[J].科技情报开发与经济,2007,17(8):124-125. |
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| 作者姓名： | 王国正 |
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| 作者单位： | 中铁二十三局集团第五工程有限公司,上海,201300 |
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| 摘 要： | 分析了固定资产投资借款费用资本化审计范围、优缺点,论述了固定资产投资借款费用资本化审计方法,探讨了固定资产投资借款费用资本化审计在实践中的意义。
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| 关 键 词： | 固定资产投资借款费用 资本化 审计 |
| 文章编号： | 1005-6033（2007）08-0124-02 |
| 收稿时间： | 2006-10-31 |
| 修稿时间： | 2006年10月31 |
Discussion on the Audit on the Borrowing Cost Capitalization for Fixed Asset Investment |
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| WANG Guo-zheng.Discussion on the Audit on the Borrowing Cost Capitalization for Fixed Asset Investment[J].Sci-Tech Information Development & Economy,2007,17(8):124-125. |
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| Authors: | WANG Guo-zheng |
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| Institution: | WANG Guo-zheng |
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| Abstract: | This paper analyzes on the scope, advantages and disadvantages of the audit on borrowing cost capitalization for fixed asset investment, expounds the methods of the audit on borrowing cost capitalization for fixed asset investment, and probes into the practical significance of the audit on borrowing cost capitalization for fixed asset investment. |
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| Keywords: | borrowing cost for fixed asset investment capitalization audit |
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