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借款费用的内容有哪些？

高老师2年前 (2024-03-28)企业会计准则与制度(27350)16

借款费用的内容有哪些？

借款费用包括借款利息、折价或者溢价的摊销、辅助费用以及因外币借款而发生的汇兑差额等。承租人确认的融资租赁发生的融资费用属于借款费用。

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