神华会计核算制度doc39 .pdfVIP

第7章借款费用7-1

借款费用资本化的开始····························································7-1·

借款费用资本化的暂停····························································7-1·

借款费用资本化的停止····························································7-1·

借款费用资本化的金额····························································7-2·

特殊借款费用的处理规定·························································7-3·

第8章非货币性交易8-1

非货币性交易的定义·······························································8-1·

换入资产确实认与计量····························································8-1·

未涉及补价······································································8-2·

涉及支付补价···································································8-2·

涉及收到补价···································································8-2·

换入的资产中涉及应收款项时，按下述情况分别处理:···············8-2·

非货币性交易的披露··························································8-3·

企业应在财务会计报告中披露非货币性交易中换入、换出资产的类别及其金额：8-3

〔1〕非货币性交易中换入、换出资产的类别，是指企业在非货币性交易中，以什

么资产与什么资产相交换。······························································8-3·

〔2〕非货币性交易中换入、换出资产的金额，是指非货币性交易中换入、换出资

产的公允价值、补价、应确认的损益以及换出资产的账面价值。··················8-3·

第9章外币业务9-4

外币业务的定义······································································9-4·

外币业务确实认计量·······························································9-4·

主要外币业务会计处理····························································9-5·

第10章会计政策、会计估计的变更及会计过失的调整和资产负

债表日后事项.10-6

会计政策变更···························································