第0401讲　借款费用-_create.pdf

注册会计师-会计注册会计师-会计第第 0101 讲 讲 借款费用借款费用 本部分属于基础知识章节，在专业阶段考试中主要以单选题和多选题形式出现，但也有可能与应付债券（包括可转换公司债券）、外币业务及固定资产入账价值相结合出现在主观题中。本部分在复习过程中应重点关注专门借款资本化和费用化以及一般借款资本化和费用化金额的计算。I.借款利息资本化金额的确定 Determination of Interest of Borrowing Cost to be Capitalized 在借款费用资本化期间内，每一会计期间的利息资本化金额，应当按照下列规定确定：Within the period of borrowing cost capitalization,capitalized amountcapitalized amount of interest incurred in each accounting period should be determined according to the following rules:1.为购建或者生产符合资本化条件的资产而借入专门借款的，应当以专门借款当期实际发生的利息费用，减去将尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额确定。For special borrowings for acquiring and constructing or manufacturing those assets that meet the conditions of capitalization,the amount should be determined by the actual interest incurred from the specific borrowings during the period of capitalization less the income of interest earned on the unused borrowed money as a deposit in the bank or income obtained from 旭晟出品 必属精品扫描上面二维码加微信领取资料 考前精准押题微信：1240392823the unused borrowed money as a temporary investment during the period of capitalization.2.为购建或者生产符合资本化条件的资产而占用了一般借款的，企业应当根据累计资产支出超过专门借款部分的资产支出加权平均数资产支出加权平均数乘以所占用一般借款的资本化率资本化率，计算确定一般借款应予资本化的利息金额。For general borrowings for acquiring and constructing or manufacturing those assets that meet the conditions of capitalization,interest expense of general borrowings to be capitalized should be calculated and recognized by the weighted average asset disbursements minus the special borrowings,the result of which is multiplied by the capitalization rate of the general borrowings used.资本化率应当根据一般借款加权平均利率计算确定。Capitalization rate should be determined in accordance within accordance with weighted average interest rate of general borrowings.3.每一会计期间的利息资本化金额，不应当超过当期相关借款实际发生的利息金额。The capitalized amount of interest incurred in each accounting period shouldnt exceed the actual interest amount of relevant borrowings incurred in that period.II.外币借款汇兑差额资本化金额的确定 Determination of Capitalized Amount Relating to the Foreign Currency Exchange Difference 在资本化期间内，外币专门借款外币专门借款本金及其利息的汇兑差额，应当予以资本化资本化，计入符合资本化条件的资产的成本。Within the capitalization period,exchange differences of principal and interest of special borrowings denominated in foreign currency should be capitalizedcapitalized and charged to the cost of assets that meet the conditions of capitalization.而除外币专门借款之外的其他外币借款本金及其利息所产生的汇兑差额应当作为财务费用财务费用，计入当期损益。Exchange difference of principal and interest of other borrowings denominated in foreign currency that exclude special borrowings denominated in foreign currency should be charged into finance cost,and charged into profits and losses of current period.第 1 页旭晟出品 必属精品扫描上面二维码加微信领取资料 考前精准押题微信：1240392823