《企业会计准则》第30条第二款规定:“固定资产应当按取得时的实际成本记帐。在固定资产尚未交付使用或者已投入使用但尚未办理竣工决算之前发生的固定资产的借款利息和有关费用,以及外币借款的汇总差额,应当计入固定资产价值;在此之后发生的的借款利息和有关费用及外币借款的汇兑差额,应当计入当期损益。关于固定资产尚未交付使用或者已投 According to the second paragraph of Article 30 of the Accounting Standards for Business Enterprises, ”Fixed assets shall be accounted for at the actual cost at the time of acquisition. Interest on borrowing of fixed assets before the fixed assets have been delivered or used but have not yet reached the final accounts And the related expenses, and the summary balance of foreign currency borrowings shall be included in the value of fixed assets; the interest on borrowings after that and the related expenses and the exchange differences of foreign currency borrowings shall be recorded into the profits and losses of the current period. cast