注册会计师-会计第01讲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DeterminationofInterestofBorrowingCosttobeCapitalized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：Withintheperiodofborrowingcostcapitalization,capitalizedamountofinterestincurredineachaccountingperiodshouldbedeterminedaccordingtothefollowingrules: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。Forspecialborrowingsforacquiringandconstructingormanufacturingthoseassetsthatmeettheconditionsofcapitalization,theamountshouldbedeterminedbytheactualinterestincurredfromthespecificborrowingsduringtheperiodofcapitalizationlesstheincomeofinterestearnedontheunusedborrowedmoneyasadepositinthebankorincomeobtainedfrom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：1240392823theunusedborrowedmoneyasatemporaryinvestmentduringtheperiodofcapitalization.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乘以所占用一般借款的资本化率，计算确定一般借款应予资本化的利息金额。Forgeneralborrowingsforacquiringandconstructingormanufacturingthoseassetsthatmeettheconditionsofcapitalization,interestexpenseofgeneralborrowingstobecapitalizedshouldbecalculatedandrecognizedbytheweightedaverageassetdisbursementsminusthespecialborrowings,theresultofwhichismultipliedbythecapitalizationrateofthegeneralborrowingsused.资本化率应当根据一般借款加权平均利率计算确定。Capitalizationrateshouldbedeterminedinaccordancewithweightedaverageinterestrateofgeneralborrowings.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。Thecapitalizedamountofinterestincur...
