议新旧准则中关于《借款费用》的差异  

A Discussion to the Difference Between the Two Definitions of "Borrowing Cost" in the Old and New Accounting Principle

作　　者：林慧[1] 

机构地区：[1]浙江东方职业技术学院,浙江温州325011

出　　处：《铜业工程》2008年第3期89-91,共3页Copper Engineering

摘　　要：财政部发布了新的企业会计准则和审计准则体系,和过去的会计准则相比,两者在内容、予以资本化的资产范围、借款范围、计算等方面都有了扩大和变化,变化最大的是予以资本化的资产范围和应予资本化的借款范围,予以资本化的资产范围从原来单纯的固定资产增加到包括无形资产、存货等资产;应予资本化的借款范围从专门借款增扩到包括一般借款。The ministry of treasure issued new accounting and auditing principles, which differs from the old version in content, definition, range and depth. The biggest change turns out to be the range of capitalized assets which is revised from only fixed assets to assets including fixed, intangible, inventory etc, and range of capitalized borrowing which is added with general borrowing.

关 键 词：借款费用 资本化 专门借款 

分 类 号：F275[经济管理—企业管理]