学论文借款费用资本化.docVIP

摘 要 我国的《企业会计制度》、《企业会计准则——借款费用》对借款费用的资本化及其会计实务处理都作了具体规定。其中，对于借款费用可予以资本化的借款的范围及开始、暂停和停止资本化的时间，也都有严格的规定。同时，对允许资本化的借款费用的确认和计量及借款费用的披露也有明确的说明。但是，《国际会计准则》中关于借款费用及其资本化的相关规定，与我国会计制度中的规定有些差异，尤其是在允许资本化的借款费用的范围上，我国比国际会计准则的相关规定要窄。在对我国相关规定的了解过程中，发现了许多不足之处。如：各相关规定都只是在一定范围内适用；允许费用资本化的借款范围仅限于‘购建固定资产而专门借入的款项’。针对发现的问题，对我国现行的会计制度提出改进建议。 关键词：借款费用资本化；范围；确认和计量；建议 Abstract Chinas enterprise accounting system, enterprise accounting standards -- the cost of borrowing on the capitalization of the borrowing costs and accounting practice to make specific provision.Among them, the cost of borrowing may be capitalized borrowing limits and start, pause and stop the capital of the time, but also has the strict stipulation. At the same time, to allow the capitalization of the borrowing costs of the confirmation and measurement, and borrowing costs are disclosed also have clear instructions.However, international accounting standard on the cost of borrowing and the capitalization of the relevant provisions, and Chinas accounting system in accordance with some variations, especially in the capitalization of the borrowing costs allowed the scope, our country compared to the international accounting standards regulations to narrow. In our country, the relevant provisions of the understanding process, found many shortcomings.Such as: the relevant provisions are only within a certain range of applicability; allow cost capitalization of borrowing is limited to purchase and construction of fixed assets and specially for the money borrowed .Aiming at these problems, the current accounting system to put forward the improvement proposal. Key words: The capitalization of the borrowing costs ; range; recognition and measurement; suggestion 目 录 摘 要 I Abstract II 绪 论 III 1 我国现行的会计规范对借款费用的相关规定 1 1.1款费用可以予以资本化的范围 1 1.1.1借款费用可予资本化的资产的范围 1 1.1.2费用可予资本化的借款的范围 1 1.2借款费用资本化的期间的确定 1 1.3 资本化的借款费用的确认和计量 2 1.3.1允许资本化的借款费用的确认 2 1.3.2 允许资本化的借款费用的计量 3 2 借款费用资本化的具体运用 4 2.1固定资产借款费用资本化的确认和计量 4 2.1.1固定资产借款费用的确认 4 2.1.2固定