会计准则中借款费用的处理,会直接影响企业的资产和损益。新准则则在这些方面做了修订和完善,进一步实现了我国会计准则与国际会计惯例的接轨。新旧会计准则在对于借款费用资本化问题上的不同处理要求对于企业来说都是一个新的计划、处理契机,对其财务报表也会存在一些值得研究的变化。 Accounting standards in the handling of borrowing costs, will directly affect the company’s assets and profit or loss. The new guidelines are revised and improved in these areas, to further achieve the convergence of our accounting standards and international accounting practices. New and old accounting standards for the capitalization of borrowing costs on the issue of different requirements for the enterprise is a new plan to deal with the opportunity for its financial statements there will be some worth studying changes.