| 固定资产专门借款的借款费用的会计处理 |
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| 引用本文： | 成凤艳. 固定资产专门借款的借款费用的会计处理[J]. 辽东学院学报(社会科学版), 2002, 4(1): 30-32 |
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| 作者姓名： | 成凤艳 |
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| 作者单位： | 本溪冶金高等专科学校,辽宁,本溪,117022 |
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| 摘 要： | 《企业会计准则—借款费用》的颁布和实施 ,对于规范借款费用的确认、计量和报告 ,对财务人员的职业判断能力提出了更高的要求 ,为使财务人员和审计人员能更好地应用借款费用准则 ,本文对专门借款费用开始资本化 ,暂停资本化 ,停止资本化及资本化金额的计算方法及账务处理作了较为详尽的介绍。
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| 关 键 词： | 借款费用 资本化 利息 资本化率 |
| 文章编号： | 1008-2751(2002)01-0030-03 |
| 修稿时间： | 2001-11-08 |
Accounting Treatment for Borrowing Expense of Fixed Assets Special Borrowing |
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| CHENG Feng-yan. Accounting Treatment for Borrowing Expense of Fixed Assets Special Borrowing[J]. Journal of Liaodong University :Social Sciences, 2002, 4(1): 30-32 |
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| Authors: | CHENG Feng-yan |
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| Abstract: | The issuance and implementation of "Enterprise Accounting Norms---Borrowing Expense"requests the accountant to exert higher capability of professional judgment in terms of the recognition,measurement and report of the borrowing expense.In order to facilitate the accountants and auditors to utilize the borrowing expense norms,this article introduces in detail the start,pause and termination of capitalization as well as the calculation and accounting treatment of the capitalization amount. |
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| Keywords: | borrowing expense capitalization interest capitalization rate |
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