房地产开发企业借款费用会计处理及影响研究  

Research on accounting treatment and impact of borrowing costs for real estate development enterprises

作　　者：陆安娜 Lu Anna(Jiangsu Zhongtian Jiacheng Certified Public Accountants Co.,Ltd.,Nanjing,Jiangsu,211899)

机构地区：[1]江苏中天嘉诚会计师事务所有限责任公司,江苏南京211899

出　　处：《市场周刊》2025年第3期120-123,共4页Market Weekly

摘　　要：近年来,房地产行业正朝着持续稳定发展的方向转变。想要平稳地完成转变,需要各房地产开发企业加强内部管理,降低财务风险,通过精细化管理,实现降本增效的目标。研究以现行实务当中房地产开发企业借款费用资本化的典型问题作为切入点,着重针对借款类型、资本化开始、停止时点的判断、资本化金额的计算等方面进行分析,以期为提高房地产开发企业借款费用资本化会计处理的质量提供些许参考。In recent years,the real estate industry has been shifting towards sustained and stable development.To smoothly complete the transformation,it is necessary for real estate development enterprises to strengthen internal management,reduce financial risks,and achieve the goal of cost reduction and efficiency improvement through refined management.This study takes the typical problem of capitalization of borrowing costs in real estate development enterprises in current practice as the starting point,focusing on the analysis of loan types,judgment of capitalization start and stop points,calculation of capitalization amounts,etc.,in order to provide some reference for improving the quality of accounting treatment of capitalization of borrowing costs in real estate development enterprises.

关 键 词：房地产开发企业 借款费用资本化 会计处理影响 

分 类 号：F279.2[经济管理—企业管理]