企业新会计准则关于借款费用的变化解析  

Changes of Loan Expenses in Enterprise New Accounting Standard

作　　者：柳驰[1] 

机构地区：[1]武汉冶金管理干部学院经管系,湖北武汉430081

出　　处：《武汉冶金管理干部学院学报》2007年第1期27-29,共3页Journal of Wuhan Metallurgical Manager's Institute

摘　　要：2006年2月15日财政部发布了39项企业会计准则,并于2007年1月1日起在上市公司首先施行,准则中包括了《企业会计准则第17号——借款费用》(以下简称新准则)。新旧准则中均对借款费用的资本化问题作出了具体规定,其中借款费用的资本化金额的计算正确与否将直接影响企业资产和费用的计量,进而影响企业的财务状况和经营成果。笔者试将新旧会计准则各项借款费用的资本化金额的确定进行比较,并将对新准则的理解与分析作一些阐述。On Feb. 15th,2006, China Finance Department promulgated 39 items of enterprise accounting standards which were first put into effect in listed companies since Jan. lst,2007.The standards include item 17 - loan expenses （called New Standard thereafter）. Both standards stipulate in detail the capitalization of loan expenses, the correct calculation of which will have direct effects on the enterprises＇ finance standing and business turnovers. This paper makes a comparison of the two standards and expounds the new one.

关 键 词：资本化 资本化率 专门借款 外币借款汇兑差额 

分 类 号：F235.19[经济管理—会计学]