关于借款费用资本化会计处理存在的两个问题

Problem Existing in Accounting the Capitalization of Borrowing Expenses

2001年我国颁布了《企业会计准则———借款费用》(以下简称《准则》),《准则》的颁布规范了我国借款费用资本化的会计处理,提高了借款费用资本化会计处理的实务可操作性,但是我们认为《准则》在具体对借款费用资本化会计处理的规定上存在一些问题。

In 2001the Chinese government promulgated 'Standard for Enterprises.Accountancy-on Borrowing Expenses', Which standardizes the accounting of the capitalization of borrowing expenses in china, this increased its manipulation. This article,however, claims that there still some problems existing in regulation the accountancy of the capitalization of borrowing expenses.