In the article, the author suggests that we should cancel the financial expenses account, and adopt interest expense and interest income account according to international conventions, then put the rest transactions accounted by financial expenses account
In the article, the author suggests that we should cancel the financial expenses account, and adopt interest expense and interest income account according to international conventions, then put the rest transactions accounted by financial expenses account
为此，作者建议取消“财务费用”科目，单独设置“利息收入”和“利息费用”科目，并对目前纳入财务费用核算的其它项目进行清理。