关于借款费用资本化的探讨摘要我国的《企业会计制度》、《企业会计准则——借款费用》对借款费用的资本化及其会计实务处理都作了具体规定。其中，对于借款费用可予以资本化的借款的范围及开始、暂停和停止资本化的时间，也都有严格的规定。同时，对允许资本化的借款费用的确认和计量及借款费用的披露也有明确的说明。但是，《国际会计准则》中关于借款费用及其资本化的相关规定，与我国会计制度中的规定有些差异，尤其是在允许资本化的借款费用的范围上，我国比国际会计准则的相关规定要窄。在对我国相关规定的了解过程中，发现了许多不足之处。如：各相关规定都只是在一定范围内适用；允许费用资本化的借款范围仅限于‘购建固定资产而专门借入的款项’。针对发现的问题，对我国现行的会计制度提出改进建议。关键词：借款费用资本化；范围；确认和计量；建议AbstractChina's"enterpriseaccountingsystem","enterpriseaccountingstandards--thecostofborrowing"onthecapitalizationoftheborrowingcostsandaccountingpracticetomakespecificprovision.Amongthem,thecostofborrowingmaybecapitalizedborrowinglimitsandstart,pauseandstopthecapitalofthetime,butalsohasthestrictstipulation.Atthesametime,toallowthecapitalizationoftheborrowingcostsoftheconfirmationandmeasurement,andborrowingcostsaredisclosedalsohaveclearinstructions.However,"internationalI关于借款费用资本化的探讨accountingstandard"onthecostofborrowingandthecapitalizationoftherelevantprovisions,andChina'saccountingsysteminaccordancewithsomevariations,especiallyinthecapitalizationoftheborrowingcostsallowedthescope,ourcountrycomparedtotheinternationalaccountingstandardsregulationstonarrow.Inourcountry,therelevantprovisionsoftheunderstandingprocess,foundmanyshortcomings.Suchas:therelevantprovisionsareonlywithinacertainrangeofapplicability;allowcostcapitalizationofborrowingislimitedto'purchaseandconstructionoffixedassetsandspeciallyforthemoneyborrowed.'Aimingattheseproblems,thecurrentaccountingsystemtoputforwardtheimprovementproposal.Keywords:Thecapitalizationoftheborrowingcosts;range;recognitionandmeasurement;suggestion目录摘要....................................................................IAbstract.................................................................II绪论..................................................................III1我国现行的会计规范对借款费用的相关规定..................................11.1款费用可以予以资本化的范围.........................................11.1.1借款费用可予资本化的资产的范围................................11.1.2费用可予资本化的借款的范围....................................11.2借款费用资本化的期间的确定.........................................11.3资本化的借款费用的确认和计量.......................................21.3.1允许资本化的借款费用的确认....................................21.3.2允许资本化的借款费用的计量...................................32借款费用资本化的具体运用................................................42.1固定资产借款费用资本化的确认和计量.................................42.1.1固定资产借款费用的确认........................................42.1.2固定资产借款费用的计量........................................42.2存货借款费用资本化的确认...........................................5II关于借款费用资本化的探讨2.3关于房地产开发中借款费用资本化的探讨...............................52.3.1借款费用资本化在房地产中的运用................................52.3.2我国对房地产开发的借款费用的规定..............................63借款费用资本化存在的局限性及相关建议.......
