借款费用资本化比较与选择

Comparison and Selection of Capitalization of the Borrowing Costs

本文采用例证法对专门借款及一般借款费用资本化问题进行了研究,针对不涉及暂停资本化与涉及暂停资本化两种情况,进行了专门借款与一般借款费用资本化比较及选择的探索性分析,以期能对会计实务工作者在该问题处理上有所启发与帮助。

As the difficulty of accounting practice and theory of teaching,capitalization of borrowing costs,has been plagued by accounting practitioners and daily teaching work,the accounting treatment of specific borrowings and general borrowing costs capitalization problems were studied by way of example,never involving the suspension of capitalization and relates to the processing and selection of specific borrowings and general borrowings costs in the capital of the suspension of capitalization of two cases were analyzed exploratory study,with a view to accounting practitioners of inspiration and help in dealing with the problem.