（毕业学术论文设计）-新旧会计准则下借款费用的比较.docVIP

PAGE l 新旧会计准则下借款费用的比较 摘要：借款费用是指企业因借款而发生的利息及其他相关成本。借款费用包括借款利息、折价或者溢价的摊销、辅助费用以及因外币借款而发生的汇兑差额等。多年以来，借款费用一直是某些企业调节利润的手段，为了提高会计信息质量，财政部多次颁布法规规范借款费用，2006年又发布了新的企业会计准则，本文首先是对新旧准则下资本化的资产范围、借款范围、计算、辅助费用和扣除项目做了比较，范围都有所扩大和变化并举例分析，其次是对差异变化所带来的影响做了分析，变化不仅使企业改变财务状况、经营成果、投资信心，也使企业资产负债率过高、资本结构不合理并降低借入资金管理效率，最后指出了新准则中存在问题，并提出相应的建议，以使企业在核算时更加公允。 关键词：借款费用；会计准则；差异比较；资本化 Borrowing costs under the old accounting standards comparisonAbstract: Borrowing costs are incurred by an enterprise of interest because of loans and other related costs. Borrowing costs include interest, amortization of discounts or premiums, ancillary expenses, and borrowing in foreign currency exchange differences that occur, etc.. Over the years, borrowing costs have been adjusted profits of some companies the means, in order to improve the quality of accounting information, specifications and regulations issued by the Ministry of Finance borrowing costs many times, in 2006 issued the new accounting standards, this article is the first capital of the new and old criteria range of assets, loans range, calculation, ancillary expenses and deductions were compared, there is scope to expand and change and an example analysis, followed by the differential impact of change were analyzed, changes in business to change not only the financial condition, operating results, investor confidence, but also to the high rate of corporate assets and liabilities, capital structure and reduce the borrowing of funds unreasonable management efficiency, pointed out the problems the new guidelines and make recommendations accordingly, to enable enterprises to be more accounting fair.  Keywords: Borrowing Costs; accounting standards; Differences; capitalization 　　 一、会计准则下借款费用差异比较 (一) 资本化资产范围不同 旧会计准则中规定借款费用允许资本化的资产范围仅限于固定资产，但在新的会计准则中扩大了允许资本化资产的范围，包括需要经过相当长时间的购建或者生产才能达到预定可使用或者可销售状态的存货、投资性房地产等［1］。如有些以飞机、大型设备为生产产品的企业所发生的借款费用就应计入存货成本，也包括了建设周期超过一年的房地产存货等。这里所指的固定资产，包括企业自己购买或建造的固定资产，也包括委托其他单位建造的固定资产。 新准则规定，企业发生的借款费用可直接归属于符