初探我国借款费用资本化发展现状.doc
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初探我国借款费用资本化发展现状,摘要:随着全球化的趋势加快我国新会计准则实现了与国际化的趋同。在此背景下企业的发展，特别是成本核算、资本化的资产范围和借款范围都发生了很大的变化。借款费用资本化新准则提高了借款费用资本化会计处理的实务可操作性，因此在当前环境下探讨会计处理中借款费用资本化问题显的尤为重要。本文详细阐述了借款...
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初探我国借款费用资本化发展现状
摘要:随着全球化的趋势加快我国新会计准则实现了与国际化的趋同。在此背景下企业的发展，特别是成本核算、资本化的资产范围和借款范围都发生了很大的变化。借款费用资本化新准则提高了借款费用资本化会计处理的实务可操作性，因此在当前环境下探讨会计处理中借款费用资本化问题显的尤为重要。本文详细阐述了借款费用资本化的定义，在我国的形成背景，发展现状及趋势，与国外的差异，以及存在的具体问题。并针对当前借款费用资本化存在的问题提出了自己的解决对策。
关键词 会计 资本化 借款费用资本化
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
摘要:随着全球化的趋势加快我国新会计准则实现了与国际化的趋同。在此背景下企业的发展，特别是成本核算、资本化的资产范围和借款范围都发生了很大的变化。借款费用资本化新准则提高了借款费用资本化会计处理的实务可操作性，因此在当前环境下探讨会计处理中借款费用资本化问题显的尤为重要。本文详细阐述了借款费用资本化的定义，在我国的形成背景，发展现状及趋势，与国外的差异，以及存在的具体问题。并针对当前借款费用资本化存在的问题提出了自己的解决对策。
关键词 会计 资本化 借款费用资本化
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
