当前位置:财税问题 >
實(shí)務(wù)
问题已解决
老師你好公司購買土地分期支付價(jià)款,所支付的利息,需要計(jì)入土地成本嗎



那個(gè)利息計(jì)入財(cái)務(wù)費(fèi)用
01/23 10:06

84784969 

01/23 10:07
為什么呢?有具體規(guī)定嗎?

84784969 

01/23 10:08
合同里面約定了,第二期50%的價(jià)款在支付前要計(jì)算利息

家權(quán)老師 

01/23 10:11
按這個(gè)準(zhǔn)則規(guī)定處理:
分期付款購買固定資產(chǎn)時(shí),實(shí)際支付的價(jià)款與購買價(jià)款的現(xiàn)值之間的差額,應(yīng)當(dāng)確認(rèn)為未確認(rèn)融資費(fèi)用。然后,在信用期間內(nèi)采用實(shí)際利率法進(jìn)行攤銷,攤銷金額除滿足借款費(fèi)用資本化條件的應(yīng)當(dāng)計(jì)入固定資產(chǎn)成本外,均應(yīng)當(dāng)在信用期間內(nèi)確認(rèn)為財(cái)務(wù)費(fèi)用,計(jì)入當(dāng)期損益
