摘要
文章对借款费用开始资本化,暂停资本化,停止资本化及资本化金额的计算方法及账务处理作了较为详尽的介绍。
The paper details that the proper loan fund start to ,suspend to,and stop to capitalize,as well as the count process for capitalized cost and account operation.
出处
《本溪冶金高等专科学校学报》
2004年第3期36-37,40,共3页
Journal of Benxi College of Metallurgy
关键词
专门借款费用
利息
资本化
资本化率
Proper loan fund
Interest
Capitalization
Capitalized rate
