借款费用资本化

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

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

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 .

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 .

在对新旧制度及中外会计准则比较研究的基础上，就专门借款的界定、借款费用资本化金额中权数的选择等问题，提出改进意见。

This article give a suggestion on the definition of expenses of borrowed money and the choices of the weight number of capitalized borrowed money by the comparing newly criterion to old one and Chinese criteria to international one of borrowed money expenses .