论文部分内容阅读
教学中学生提出了有关资本化利息的二个问题:一、固定资产原值中为何要计入建设期资本化借款利息?二、为什么在经营期内利息费用不资本化?对这二个问题理论上不难讲明其依据.1.《国际会计准则23—借款费用的资本化》中指出,企业对于借款费用可以选择使用借款费用资本化政策和不进行资本化政策.2.在我国会计实务中借款费用资本化范围仅指固定资产,不包括长期投资与存贷.
Teaching students put forward two questions about capitalized interest: First, why the original value of fixed assets included in the construction of capitalized borrowing interest? Second, why the interest expense in the operating period is not capitalized? The two problems theory It is not difficult to state its basis.1 The International Accounting Standard 23 - Capitalization of Borrowing Costs states that an enterprise may choose to use the capitalization policy of borrowing costs and not to capitalize its borrowing costs.2 In China’s accounting practice The capitalization of borrowing costs refers only to fixed assets, excluding long-term investments and deposits and loans.