本文对现行借款准则中规定的借款费用资本化范围的合理性提出了质疑,认为对于一般性借款的借款费用在符合资本化条件时也应资本化。 This article casts doubt on the rationality of the scope of the capitalization of borrowing costs stipulated in the current loan standards and considers that the borrowing costs for general borrowings should also be capitalized when they meet the capitalization conditions.