关于借款费用资本化的探论文讨.docVIP

关于借款费用资本化的探讨 摘要：借款费用直接影响到企业当期的资产和损益，进而影响到整个企业的财务状况和经营管理者业绩的好坏，对会计信息的质量起着十分重要的作用。但我国会计制度中关于借款费用及其资本化的相关规定，与《国际会计准则》中的规定有一定的差异。本文首先对借款费用应予以资本化的范围、借款费用资本化期间的确定、借款费用的确认、计量、披露等与价款费用资本化相关的概念进行了表述。之后，通过将我国与国外的借款费用资本化会计处理情况进行对比研究，对我国目前借款费用资本化处理存在的局限性进行了分析并提出了相应的政策建议。 关键字：借款费用，资本化，分析，建议 About borrowing costs for capital of the discussion Abstract: borrowing costs directly affect the enterprise current assets and the profit and loss, then affects the entire enterprises financial situation and management performance is good or bad, the quality of accounting information plays a very important role. But international accounting standards on the cost of borrowing and the capital of the relevant provisions of the accounting system of our country, and the provision of some differences, the accounting system of our country is in a continuous improvement process, should strengthen financial supervision, and constantly improve the cost of borrowing rules, accounting personnel should enhance their own occupation, professional competence efforts to improve the quality of accounting information, accounting to really play and promote the social progress and the realization of Chinas economic take-off effect. This article first to borrowing costs should be the capital of the range, the capitalization of the borrowing costs, determining the period of borrowing costs confirmation, measurement, disclosure of the cost of capital and cost related to the concept of a state. After that, through the will of our country and abroad the capitalization of the borrowing costs accounting treatment condition carries on the contrast research, at present to our country the capitalization of the borrowing costs processing limitations were analyzed and put forward the corresponding policy recommendations. Keywords: cost of borrowing, capitalization, analysis, suggestions 目 录 1引言 1 2借款费用应予以资本化的范围 1 2.1借款费用可予资本化的资产的范围 1 2.2借款费用应予以资本化的借款范围 1 3借款费用资本化期间的确定 1 3.1借款费用开始资本化时点的确定 2 3.2借款费用暂停资本化时点的确定 2 3.3借款费用停止资