借款费用资本化问题探讨.doc

 目 录 毕 业 论 文 中 文 摘 要 1 毕 业 论 文 外 文 摘 要 2 一、引言 3 二、借款费用资本化概述 4 （一）借款费用资本化的概念及条件 4 （二）现行会计准则中对借款费用资本化的规定 4 三、借款费用资本化存在的问题 6 （一）借款费用在多项资产中的资本化金额不规范 6 （二）借款费用资本化可能会成为利润调节的手段 7 （三）借款利息资本化计算繁琐 8 （四）借款费用资本化信息披露不健全 10 四、对借款费用资本化存在的问题的改进建议 10 （一）规范借款费用在多项资产中资本化金额的分配 10 （二）加大对借款费用资本化的外部检查和监督力度 11 （三）简化借款利息资本化的计算 11 （四）完善一般借款费用资本化的披露 12 五、结束语 12 参考文献 14 毕 业 论 文 中 文 摘 要 借款费用是企业为了购置、建造或生产借入的资金而付出了代价。其中包括借款利息、折价或者溢价摊销、借款辅助费用以及外币借款而发生的汇兑差异。其中借款费用包括费用化和资本化，所以到底借款费用是费用化还是资本化是对企业的财务状况和经营成果产生了不可忽视的影响。 借款费用资本化问题探讨是近年来会计研究的热点。07年财政部颁布的会计准则在很多方面出现了较大的变化，重新规范了借款费用的确认、计量以及相关信息的披露要求。本文拟探讨借款费用资本化的会计确认、计量和披露问题，特别是借款费用资本化在各行业之间存在的不同点，分析目前借款费用资本化会计处理中存在的不足，最后提出完善新准则的相关建议。 关键词：借款费用；资本化；信息披露；改进 毕 业 论 文 外 文 摘 要 Title: Discussion On The Capitalization Of Borrowing Costs Abstract: Borrowing costs to purchase, construction or production of borrowed funds to pay the price. Including interest on borrowings, discount or premium amortization of ancillary coasts incurred in borrowings and exchange differences on foreign currency borrowings. Borrowing coasts include the coats include the costs and capitalized borrowing costs are expensed or capitalized on the financial position and operating results can not be ignored. Discussion of the capitalization of borrowing costs is a hot topic in recent years, accounting research. Accounting standards issued by the Ministry of Finance in 2007 have been adjusted in many ways ,re-regulate the borrowing costs recognition, measurement and information disclosure requirements. This article intends to explore the confirmation of the accounting of the capitalization of borrowing costs, measurement and disclosure issues, in particular, the capitalization of borrowing costs between the various sectors at different points, analysis of the current shortcomings in the accounting treatment of borrowing costs capitalized, and propose appropriate improvements recommendations. Keywords: Borrowing costs; Capitalization; Information disclosed; Improve 一、引言