新企業會計準則下借款費用的特點及其處理
摘 要：本文着重論述了《企業會計準則第17號——借款費用》中關於借款費用的定義和特點.我國會計準則允許借款費用既可費用化，又可資本化。但是在費用資本化的過程中，需要注意多方面的問題。關於發生在固定資產或需要經過相當長時間的購建或者生產活動才能達到可使用或可銷售狀態的投資性房產、存貨等上的'費用是否可以納入資本化的範圍，以及費用予以資本化的確認原則及公式計算，都有其嚴格的規定。在實際生活中有很多涉及借款費用的會計覈算問題,新準則在很大程度上對舊準則中不妥的地方進行完善，從而更加符合實際需要，更能合理的對各項會計實務進行處理與覈算。最後結合我國各種行業的情況，筆者提出了幾點實踐性的建議。
關鍵詞：企業會計新準則 借款費用特點 處理建議
Cost of Borrowing Characteristic and Processing Under New Enterprise Accountant Criterion
Abstract: This article emphatically elaborated "Enterprise Accountant Criterion17th - Cost of borrowing" center about the cost of borrowing definition and the characteristic. Our country accountant the criterion permission cost of borrowing both may the expense, and may the capitalization. But in the expense capitalization process, needs to pay attention to the various questions. About occuring either needs to pass through the quite long time in the fixed asset to buy constructs or the production activity can achieve may use or may sell the condition the investment real estate, the goods in stock on and so on the expense whether may bring into line with the capitalization the scope, as well as the expense gives the capitalization the confirmation principle and the formula computation, all have its strict stipulation. Has in the practical life very involves the cost of borrowing the accounting question, the new criterion the improper place carries on the consummation in the very great degree to the old criterion in, thus even more conforms to the actual need, can be reasonable really serves to each item of accountant carries on processing and the calculation. Finally unified our country each profession the situation, the author put forward several points of practical proposal.
Keywords: Enterprise accountant new criterion cost of borrowing characteristic Processing suggestion
