初探我國借款費用資本化發(fā)展現(xiàn)狀
摘要:隨著全球化的趨勢加快我國新會計準則實現(xiàn)了與國際化的趨同。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。借款費用資本化新準則提高了借款費用資本化會計處理的實務可操作性，因此在當前環(huán)境下探討會計處理中借款費用資本化問題顯的尤為重要。本文詳細闡述了借款費用資本化的定義，在我國的形成背景，發(fā)展現(xiàn)狀及趨勢，與國外的差異，以及存在的具體問題。并針對當前借款費用資本化存在的問題提出了自己的解決對策。
關鍵詞 會計 資本化 借款費用資本化
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