初探我國(guó)借款費(fèi)用資本化發(fā)展現(xiàn)狀
摘要:隨著全球化的趨勢(shì)加快我國(guó)新會(huì)計(jì)準(zhǔn)則實(shí)現(xiàn)了與國(guó)際化的趨同。在此背景下企業(yè)的發(fā)展，特別是成本核算、資本化的資產(chǎn)范圍和借款范圍都發(fā)生了很大的變化。借款費(fèi)用資本化新準(zhǔn)則提高了借款費(fèi)用資本化會(huì)計(jì)處理的實(shí)務(wù)可操作性，因此在當(dāng)前環(huán)境下探討會(huì)計(jì)處理中借款費(fèi)用資本化問(wèn)題顯的尤為重要。本文詳細(xì)闡述了借款費(fèi)用資本化的定義，在我國(guó)的形成背景，發(fā)展現(xiàn)狀及趨勢(shì)，與國(guó)外的差異，以及存在的具體問(wèn)題。并針對(duì)當(dāng)前借款費(fèi)用資本化存在的問(wèn)題提出了自己的解決對(duì)策。
關(guān)鍵詞 會(huì)計(jì) 資本化 借款費(fèi)用資本化
Abstract: It is a necessary tendency that Chinese accounting system and methods realized that adapt to the international rules which is experiencing a process of perfection. In this background there have a great change in the developing of enterprise especially in the cost liquidate capitalization capital range and loan. The new guide line of capitalizing loan cost increased its manipulation. So it’s important to discuss the capitalizing loan cost in the currently condition. This paper expatiate on the definition of capitalizing loan cost the actuality and trend of develop the difference between China and overseas and some problems. And put forward some countermeasures.
Keywords: accountant capitalization capitalizing loan cost