浅析新准则下借款费用资本化的会计处理

A Superficial Analysis on the Accounting of Loan Expense Capitalization under New Criterion

借款费用是否需要进行资本化处理，会直接影响到企业财务状况和企业经营管理者经营业绩的好坏，而且也会影响到企业资产和费用的确认与计量。本文叙述了新旧会计准则——借款费用在资本化等方面规定的变化，着重分析借款费用资本化在新旧准则之间存在的差异和新准则下借款费用资本化的会计处理。

Whether or not to capitalizing loan expense, it will effect not only financial position and operating performance of tile business, but also the confirmation and measurement of the assets and expenses of the business. This essay narrates tile change in loan expense capitalization between old and new accounting criterion, analyzes the differences in loan expense capitalization between old and new criterion and the accounting methods of loan expense capitalization in new criterion.