借款费用资本化会计处理研究

On accounting treatment of loan capital

在现在实施的《企业会计准则——借款费用》里面,在计量与报告、借款费用的确认的方面的有关规定有了相较来说很大的变化,进而影响到企业经营管理人的业绩反映以及企业的财务管理。本文就以借款费用的相关的背景作为开篇,从新会计准则的变化作为切入点进行切入,对于借款费用资本化存在的现行问题进行了较为深入的分析,并根据相关问题提出了切实有效的会计处理解决方案。

In the present implementation of the 'accounting standard for business enterprises-- loan expense', the relevant provisions in the confirmation, measurement and report of borrowing costs have been compared in terms of great changes, which affects the business management performance and reflect the enterprise financial management. The cost of borrowing related background as the opening, from the changes of the new accounting standards as the breakthrough point of entry, for the current problems of capitalization of the borrowing costs for a more in-depth analysis, and puts forward the accounting department effective solutions according to the related problem.