财政部出台了《借款费用》准则和《企业会计制度》,加大了与国际惯例接轨的力度, 使得借款费用的处理更加真实、可靠,同时也使 得企业的在建工程和固定资产的构成更加规范。 《借款费用》准则中明确借款费用指企业因借款 而发生的利息、折价或溢价的摊销和辅助费用, 以及因外币借款而发生的汇兑差额。专门借款, 指为购建固定资产而专门借入的款项。这种款项 Ministry of Finance promulgated the “borrowing costs” guidelines and “corporate accounting system”, increased efforts with the international practice, making the handling of borrowing costs more real and reliable, but also makes the enterprise’s construction in progress and the composition of fixed assets more specification. The “Borrowing expenses” guideline specifies that borrowing costs refer to the interest, discount and premium amortization and ancillary expenses incurred by an enterprise due to borrowings, and the exchange differences arising from foreign currency borrowings. Specialized borrowings refer to those borrowed specifically for the purchase and construction of fixed assets. This money