我国现行的借款费用具体准则及其应用指南,仅对一般借款的资本化率的计算问题做出原则性规定,由于对其内涵和实质的理解不尽一致,因此,在会计实务中存在不同的处理方法,甚至还存在争议,使企业会计准则对实务的规范和指导作用的发挥受到影响。文章以借款费用基本概念和原则为切入点,对一般借款资本化率计算公式的计算本质结合企业实务案例进行剖析,并对相关问题的处理提出改进意见和建议。 The current guidelines for borrowing costs in our country and its application guideline only provide for the principle of calculating the capitalization rate of general borrowings. Due to their inconsistent understanding of the connotation and substance, there are different accounting practices Handling methods, and even controversial, so that the norms and guidance of corporate accounting standards on the actual operation of the affected. Based on the basic concepts and principles of borrowing costs, the article analyzes the calculation essence of the calculation formula of general borrowing capitalization rate combined with the practical cases of enterprises, and puts forward some suggestions and suggestions on how to deal with the related problems.