我国《企业会计准则—借款费用》规定,专门借款利息开始资本化应同时具备三个条件:(1)资产支出已经发生;(2)借款费用已经发生;(3)为使资产达到预定可使用状态的购建活动已经开始。当所购建的固定资产达到预定可使用状态时,应当停止其借款费用的资本化。因此,专门借款利息资本化金额的计算只涉及借款费用开始资本化至停止资本化这段期间。在应予资本化的每一会计期间,利息资本 China’s “Accounting Standards for Business Enterprises - Borrowing Costs” stipulates that the capitalization of interest on special loans should have three conditions at the same time: (1) the capital expenditures have occurred; (2) the borrowing costs have occurred; (3) for the purpose of making the assets ready for use The state of the construction activities have begun. When the purchased fixed assets are ready for their intended use, capitalization of their borrowing costs should be stopped. Therefore, the calculation of the amount of the capitalization of the special loan interest only involves the period from the capitalization of borrowing costs to the stop of capitalization. During each accounting period that should be capitalized, interest capital