浅析按揭贷款的利息资本化问题
Analysis on the Capitalization of Interests in Mortgage Loan
其次，本文采用（利息支出+资本化利息）/年初年末平均总负债的值来度量债务成本。
Secondly , this thesis uses interest expense plus capitalized interest divide average debt to measure the debt cost .
利息资本化利息资本化利息资本化