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企业会计准则第×号─—借款费用资本化引言１．本准则涉及借款费用资本化的会计核算。定义２．本准则使用的下列术语的定义为：（１）借款费用，指企业因借入资金而发生的有关费用，包括：①因借入资金而发生的利息（包括因发行债券而产生的折价或溢价的摊销）：②与外币...
Accounting Standard for Business Enterprise No. × ── Capitalization of borrowing costs Introduction 1. This standard covers the accounting for the capitalization of borrowing costs. Definition 2. The following terms used in this standard are defined as: (1) Borrowing costs refer to the related expenses incurred by the enterprise for borrowing funds, including: (1) interest (including any discount or premium arising from the borrowing of borrowed funds) Pin): ② with foreign currency ...