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利息支出计入固定资产价值的界定浙江省临海市财政局吴明烨《企业会计准则》第三十条第二款规定：＂在固定资产尚未交付使用或者已投入使用但尚未办理竣工决算之前发生的固定资产的借款利息和有关费用，以及外币借款的汇兑差额，应当计入固定资产价值；在此之后发生的借款...
Interest expenses included in the definition of fixed assets Linhai City, Zhejiang Province Finance Bureau Wu Mingye “Accounting Standards for Business Enterprises,” the second paragraph of Article 30: "Fixed assets have not yet been delivered or has been put into use but has not yet completed the final accounts of the fixed Interest on borrowings of assets and relevant expenses, and exchange differences on foreign currency borrowings, shall be included in the value of fixed assets; borrowings after this happen ...