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为了保障企业的正常生产经营,从银行取得借款或者通过发行债券筹集资金是常有的现象。我国会计准则规定,满足一定条件的借款费用可以资本化,计入资产成本;其他借款费用只能费用化,计入当期损益。对于企业大部分管理者而言,更希望将借款费用资本化,使企业的资产增加,而费用化的借款费用会使企业利润减少。为了更加清晰的理解借款费用资本化的相关规定,本文阐述了借款费用的概念、范围以及资本化的确认和计量。
In order to protect the normal production and operation of enterprises, it is a common phenomenon to obtain loans from banks or raise funds through the issuance of bonds. According to China’s accounting standards, the borrowing costs that satisfy certain conditions can be capitalized and included in the cost of assets. Other borrowing costs can only be expensed and included in the current profits and losses. For most of the managers of an enterprise, they also prefer to capitalize the borrowing costs so as to increase the assets of the enterprises, while the expense of borrowing costs will reduce the profits of the enterprises. In order to more clearly understand the relevant provisions of the capitalization of borrowing costs, this paper describes the concept of borrowing costs, scope and capitalization of recognition and measurement.