新企业会计准则下借款费用的特点及其处理

新企业会计准则下借款费用的特点及其处理
 
摘  要：本文着重论述了《企业会计准则第17号——借款费用》中关于借款费用的定义和特点.我国会计准则允许借款费用既可费用化，又可资本化。但是在费用资本化的过程中，需要注意多方面的问题。关于发生在固定资产或需要经过相当长时间的购建或者生产活动才能达到可使用或可销售状态的投资性房产、存货等上的费用是否可以纳入资本化的范围，以及费用予以资本化的确认原则及公式计算，都有其严格的规定。在实际生活中有很多涉及借款费用的会计核算问题,新准则在很大程度上对旧准则中不妥的地方进行完善，从而更加符合实际需要，更能合理的对各项会计实务进行处理与核算。最后结合我国各种行业的情况，笔者提出了几点实践性的建议。

关键词：企业会计新准则  借款费用特点  处理建议

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