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财务核算时,企业税后利润一分为三:一部份上缴国家,一部分归企业作为各项基金,再一部分给劳动者个人。利息并没有成为盈利的一部分,而是作为成本从销售收入中扣除。笔者认为,利息计入成本没能充分发挥其经济杠杆的作用,暴露出不少弊端,主要表现如下: 首先,由于利息计入成本,一些企业往往通过提高商品价格,转嫁利息增长因素,从而使企业利用高利率的贷款有恃无恐。并使一些企业缺乏经营风险意识,盲目利用贷
In financial accounting, corporate profits after taxes are divided into three parts: one part is paid to the state, and the other part is attributed to the company as various funds, and partly to individual workers. Interest does not become part of the profit, but is deducted from sales revenue as a cost. The author believes that interest-based costing does not fully exert its role as an economic lever, and exposes many drawbacks. The main performances are as follows. First, because interest is included in the cost, some companies often increase the price of the goods and transfer them to the interest-increasing factor. Companies have no fear of using high-interest loans. And make some companies lack awareness of business risks, blindly use the loan