Interest Payments in the Cash Flow Statement.
评论了需要修订财务会计准则公告第95号中关于现金流量表利息支付的规定，讨论了利息支付、准则演变及资本化利息的信息。
Abstract Comments on the need to amend the Statement of Financial Accounting Standards (SFAS) No. 95 with regards to interest payments in the cash flow statement. Discussion on interest payments; Overview of the evolution of SFAS No. 95; Information on capitalized interest.