借款费用的确认与账务处理

《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,对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较为详尽的介绍。

Confirmation of Loan Cost and Accounting Treatment

The implement of newly proclaimed 《Enterprise Accounting Standards-Loan Expenses》poses even stricter requirements for not only the standardization of confirmation, calculation and report of loan expenses but also the professional judging ability of accounting staff. In order to help accounting staff and auditing staff apply the standards of loan expenses properly, the paper gives a detailed account of when to start, when to suspend and when to stop the capitalization of loan expenses.