《国营企业成本管理条例》第十三条中明确规定:“基本建设借款和专项借款的利息,以及流动资金贷款的罚息”,“不得列入生产、销售成本”。对于这一规定,现在还有—些同志在实际工作中并未认真贯彻执行,甚至有的书刊也有所忽视。由李文富、罗允尧编著、浙江人民出版社1985年4月出版的《工业企业会计》一书366页在举例说明专用借款的核算方法时,有这么一段文字,“接建设银行通知,上述借款利息为960元,按规 Article 13 of the “Regulations on Cost Management of State-owned Enterprises” clearly stipulates: “interest on capital construction loans and special loans, and penalty interest on working capital loans” and “shall not be included in production and sales costs.” For this provision, there are still some other comrades who have not carried out their duties in real work and even ignored some books and periodicals. By Li Wenfu, edited by Luo Yunyao, Zhejiang People’s Publishing House, April 1985, “Industrial Accounting,” a book on the 366 pages of an example of accounting methods for special loans, there is such a passage, "then the Construction Bank notice, the interest of the loan 960 yuan, according to regulations