企业购买固定资产如在超过正常信用条件下进行,如采取分期付款方式下购买资产,且在合同中规定的付款期限比较长,超过了正常信用条件(通常在3年以上),在这种情况下,该项合同实质上具有融资性质,也就产生了我们所熟悉的“未确认融资费用”科目。本文将撇开传统分摊未确认融资费用的方法,以另一种视角去解释,目的是让大家进一步的清楚和理解未确认融资费用的分摊。 Enterprises to buy fixed assets such as in more than normal credit conditions, such as the purchase of assets by way of installments, and the payment period specified in the contract is longer than the normal credit conditions (usually more than 3 years), in this case Under the contract, the nature of the contract with the financing, it also created a familiar “Unrecognized financing costs ” subjects. This article will set aside a traditional method of sharing unrecognized financing costs and explain it from another perspective in order to further clarify and understand the sharing of unrecognized financing costs.