摘要
依据新《企业会计制度》对利息资本化的规定,分析了新旧财务制度对资本化利息计算的不同要求,论述了在建设项目经济评价中,分别建造、陆续完工投产项目的借款利息,开始资本化和停止资本化的时点确定以及利息费用计算问题。
Based on the stipulations of interest capitalization in the new'Enterprise accounting system',the different requirements of old and new financial system for the calculation of capitalization interest were analyzed,the loan interests for respectively built and completed project,the timing of starting capitalization and stopping capitalization and the calculation of interest expenses in economic evaluation of construction projects were described
