一般借款费用资本化的确认标准和计量方法

根据企业会计准则的规定,符合资本化条件的资产建造或生产过程中如果占用了一般借款应将其相应的借款费用予以资本化。但如何确认在资产建造过程中占用了一般借款,如何计量应予以资本化的一般借款费用却是比较困难的问题。作者从符合资本化条件的资产建造或生产过程中占用的超过专门借款支出的资产与被占用的该资产的资金来源渠道之间的非对应性关系,论证了一般借款费用资本化的确认标准和一般借款费用资本化的计量方法。

According to business accounting the criterion stipulation,conforms to the capitalization condition property construction or the production process,if took the general loan to give its corresponding cost of borrowing the capitalization. But how to confirm that has taken the general loan in the property construction process,how to measure to give the capitalization the general cost of borrowing is actually the quite difficult question. The author from conforms to the capitalization condition property construction or the production process takes surpasses loans specially the disbursement property with between this property sources of fund channel's non-corresponding sexual relationship which takes,has proven the general cost of borrowing capitalization confirmation standard and the general cost of borrowing capitalization gauging device.