借款费用

关于会计确认的探讨试论借款费用的会计确认与计量

A Discussion on Accounting Confirmation and Quantification in Borrowing Costs

借款费用资本化的会计处理也有较大的变化。

Capitalization of borrowing costs is also the accounting treatment of a greater change .

借款费用准则比较研究

A Comparative Study of Expenses Criterion of the Borrowed Money

浅析企业借款费用的账务处理

Enterprises Business Data On the Bookkeeping of the Enterprise Charges

浅议固定资产投资借款费用资本化审计

Discussion on the Audit on the Borrowing Cost Capitalization for Fixed Asset Investment

借款费用资本化时间金额确认及会计处理范例

The Time Amount of the Capitalization of Loan Expenses and the Accounting Example

中美会计准则关于借款费用资本化处理的比较与思考

The Comparison of Transforming Loar Cost to Capital Between Chinese and American Accounting Standard

《企业会计准则&借款费用》的国际比较与认识

The International Comparison and Recognition of " Enterprise Accountant Criterion & Loan Expense "

也谈借款费用的会计处理

Also on the Accounting Management of Loan Cost

借款费用的确认与账务处理

Confirmation of Loan Cost and Accounting Treatment

借款费用资本化额计算方法探讨

Discussion on calculation method of loan capitalization

借款费用资本化存在种种弊端，因此，借款费用宜费用化或递延化。

Because of malpractice at loan cost capital , loan cost must be costed or increased .

用于确定借款费用资本化金额的资本化率应单独披露。

Capitalization rate used to determine the amount of borrowing cost capitalization shall be disclosed separately .

对企业借款费用资本化的金额、时间及限度进行分析。

The paper analyses the amount and time and limitation of capitalizing loan cost for enterprises .

浅谈借款费用资本化

On the Capitalisation of Borrowing Costs

人民币汇率制度改革：选择、借鉴和对策借款费用，借款成本

The Reform in the Renminbi Exchange Rate System : Selection , Enlightenment and Measures ; Borrowing cost

高盛拥有小部分难估价资产并且它的借款费用又回到了原样；

It has a slug of hard-to-value assets and its borrowing costs have yet to return to normal ;

借款费用并非全部作为冲减利润的支出反映在利润表上。

Borrowed money is not all reflected in the profit flow table as the expenditure eating up part of the profit .

由于担心无法偿还巨额的贷款，意大利政府的借款费用飞速增加。

Borrowing costs for the Italian government have soared because of fears it may be unable to repay its massive debts .

当阿根廷竭力保持获取资金的能力时，它的借款费用随即增长，而阿根廷的债务飞速增加。

As Argentina fought to maintain access to funding , its borrowing cost increased and the country 's debt grew rapidly .

为购建、生产某项资产而发生的借款费用（专门的或间接的）都必须予以资本化。

In US GAAP , Borrowing costs ( specific or indirect ) relating to the acquisition , construction or production of a qualifying asset must be capitalized .

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。

The borrowing costs shall include interest on borrowings , amortization of discounts or premiums on borrowings , ancillary expenses , and exchange balance on foreign currency borrowings .

其他借款费用，应当在发生时根据其发生额确认为费用，计入当期损益。

Other borrowing costs shall be recognized as expenses on the basis of the actual amount incurred , and shall be recorded into the current profits and losses .

新旧准则中均对借款费用的资本化问题作出了具体规定，其中借款费用的资本化金额的计算正确与否将直接影响企业资产和费用的计量，进而影响企业的财务状况和经营成果。

Both standards stipulate in detail the capitalization of loan expenses , the correct calculation of which will have direct effects on the enterprises ' finance standing and business turnovers .

谨慎性原则是新会计制度的重要特征，体现在减值准备和坏帐准备的计提范围、固定资产折旧方法、债务重组、借款费用资本化、摊销期限等五个方面。

The principle of scrupulousness is characteristics of new accounting system , which is shown on the aspects of bad debts , capital depreciation , debts reconstruction , loan interest and selling deadline .

通过分析借款费用的实质及内涵，从会计理论及实务的角度，探讨了借款费用的会计确认与计量。

Through the analysis of the essence and connotation of borrowing costs and from the angle of the accounting theories and practices , this paper discusses the accounting confirmation and quantification in borrowing costs .

企业的会计政策一般包括：外币折算、收入的确认、所得税会计、存货计价、借款费用的核算、长期投资的核算以及坏账损失的核算等几个方面。

There are some parts in corporation accounting policy : foreign currency exchange , revenue confirming , income tax accounting , inventory costing , loan expense accounting , long-term investment accounting and bad debt accounting .

在计算分析部分本文以钢铁行业上市公司作为样本，以借款费用、总资产和净资产收益率的增长水平作为指标建立回归模型。

In the calculation part , the paper has chosen iron and steel listed companies as a sample and the growth of borrowing costs , the total assets and return on equity as indicators to build the regression model .

在中断期间发生的借款费用应当确认为费用，计入当期损益，直至资产的购建或者生产活动重新开始。

The borrowing costs incurred during such period shall be recognized as expenses , and shall be recorded into the profits and losses of the current period , till the acquisition and construction or production of the asset restarts .

经销商实施的全面刺激措施、年终价格折扣以及大幅下降的借款费用对销量产生了极大的影响，在衰退期保留旧车的司机们会被优惠措施吸引，决定购买或租借新车。

Across the board dealer incentives , end-of-year price break and dramatically reduced borrowing costs made a major difference as drivers who held on to old cars during the recession gave in and decided to buy or lease new ones .