本科论文摘 要在我国经济稳中向好的发展阶段，企业进行融资的途径比较寡少，企业在融资时主要采用银行借款的方式，除了银行存款，还有民间借贷，虽然能够解决企业暂时的资金问题，但是也大大提高了企业融资成本。而实际上，许多企业为了降低融资成本，往往采用一些比较特殊的融资方式进行融资，例如分期付款、销售折扣、售后回购、融资租赁等，针对这几种特殊的融资方式，研究了企业融资费用的确认与计量问题。在企业进行资金筹集的业务中，会产生一些与筹资相关的必要支出，这些支出就是企业的融资费用。根据实质重于形式的原则，企业在日常经营中处理相关经济业务时，其法律形式不能作为会计处理的直接依据，在进行会计核算时，企业的判断依据应该是经济业务实质。在实际业务中，有些业务形式上不属于企业的融资业务，实际上却是。所以，应该把企业融资过程中产生的相关费用作为财务费用处理。关键字：融资费用，分期付款，销售折扣，售后回购，融资租赁本科论文AbstractWith China's economic development, the situation is stable and improving, there are few ways for corporations to conduct financing. Bank borrowing and private lending are the main ways for enterprises to obtain funds, but their financing costs are relatively high. In fact, in order to reduce the financing cost, many enterprises often adopt some special financing methods for financing, such as installment, sales discount, after-sales buyback, financial leasing, etc., aiming at these special financing methods, this paper studies the confirmation and measurement of enterprise financing expenses. And the cost of financing is the enterprise of various expenses incurred in the process of capital financing. According to the principle that substance is more important than form, when a company deals with related economic business in daily operations, its legal form cannot be used as a direct basis for accounting. The enterprise should carry on the accounting according to the business essence. In the actual business, some bu...
