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《准则》第30条、《通则》第11条和第35条规定,负债利息和汇兑损益,如与购建固定资产或者无形资产有关的,在资产尚未交付使用或者虽已交付使用但尚未办理竣工决算以前,应计入购建资产的价值。这实际上就是国际会计准则上所说的借款费用资本化。所谓借款费用资本化,是指购置某些资产而借入的款项,其借款费用(包括借款利息收支、汇兑损益)计入所购置资产或无形资产历史成本的会计处理方法。要正确掌握这一方法,应明确以下几点:
Article 30 of the Guidelines and Articles 11 and 35 of the General Principles stipulate that interest on liabilities and foreign exchange gains and losses related to the purchase or construction of fixed assets or intangible assets have not yet been delivered or used but have not been applied yet. Prior to the completion of the final accounts, the value of assets acquired should be included in the purchase and construction of assets. This is actually the capitalization of borrowing costs as stated in the International Accounting Standards. The so-called capitalization of borrowing costs refers to the amount of money borrowed for the purchase of certain assets. The borrowing costs (including interest income and expenses of borrowings, exchange gains and losses) are included in the accounting treatment of the historical cost of acquired assets or intangible assets. To correctly master this method, the following points should be made clear: