一般性借款费用资本化处理的探讨

Exploration on Capitalization Handling of General Borrowing Cost

财政部于2006年修订了并颁布《企业会计准则第17号—借款费用》,将借款费用资本化的范围、对象等扩大,实质上与国际准则接轨,但在实际运用中因其计算复杂等原因,造成在部分企业中无法落地实施。有鉴于此,准则在制定、发布时既要结合现实社会经济业务的复杂性,又要考虑企业在实务上的可操作性。不仅如此,企业财会人员在实务操作中应运用职业判断,在实事求是的基础上开展账务处理和审计判断。此外,还应鼓励并强化实证研究,增大利息资本化信息的透明度。

In 2006,the Ministry of Finance of China revised and issued ＂Accounting Standards for Enterprises No.17—Borrowing Co sts ＂,in which the scope of objects for the capitalization of borrowing costs was expanded to comply with the international standard.But in the practical application some enterprises are not able to implement it due to reasons such as complicated calculation.In light of this,the author thinks that when formulating and issuing a standard the policy-maker should consider the complexity of business affairs in real society as well as the operability in enterprises’ practice.What’s more,the accountants in enterprises should use their professional judgment in the practice and carry out accounting treatment as well as auditing judgment based on real situation.And the empirical study should be encouraged and strengthened to enhance the transparency of the information about interest capitalization.