摘要在当今全球经济化的推动下，面对来势汹汹的市场经济，我国已然无法避免。在这种经济体制下，企业仅仅依靠投资者已然无法满足自身发展的需要，因此借款成为一种对企业来说相对便捷的融资方式，这样就产生了借款费用。对借款费用的会计处理的各个时期借款费用的核算，是通过资本化还是费用化处理, 不仅直接关系到企业资产与费用的确认和计量,而且对企业的财务状况、经营管理者经营业绩的好坏也会产生影响。本文通过对新准则下借款费用会计核算方法的相关规定的研究，分析在市场经济条件下，借款费用资本化与费用化两种会计核算方式哪种更适用于当下企业的发展；以借款费用资本化对企业利润的影响来研究我国企业在国际市场上的经济地位；如何改善我国上市公司对借款费用的处理上存在的问题及完善方法，使其与国际市场接轨。86229

毕业论文关键词：借款费用；资本化；核算；比较与选择

Capitalization of Borrowing Costs Accounting Comparison and Selection Problem

Abstract In today's economic globalization, driven by the market economy has deeply integrated into our country。 In this economy, companies rely solely on investors already unable to meet their development needs, thus becoming a kind of corporate borrowing is relatively easy financing, thus creating borrowing costs。 Accounting for borrowing costs in each period accounting treatment of borrowing costs is capitalized or expensed through the process, not only directly related to the recognition and measurement of corporate assets and expenses, it will also affect the company's financial condition and results of operations managers good or bad。Based on the accounting method under Accounting Standards borrowing costs of research, analysis capitalized borrowing costs and expenses in conditions which approach is more suitable for the development of today's market economy enterprises; to capitalization of borrowing costs for companies the effect on profit of enterprises to study the economic status in the international market; how to improve existing on the borrowing costs of handling the issue of listed companies and improve the way to make it with the international market。

key words: borrowing costs; capitalization; accounting; Comparison and Selection

目   录

0 引言 1

1借款费用及相关问题的概述 1

1。1借款费用的产生及发展 1

1。2借款费用的概念 2

1。2。1 借款费用的内容 2

1。2。2 借款费用资本化与费用化 2

2借款费用准则与国际准则的比较 3

2。1借款费用的相关准则 3

2。1。1 新准则下借款费用的会计规定 3

2。1。2 会计准则的变化对企业的影响 4

2。2 借款费用准则与国际准则的比较 4

2。2。1国际会计准则的相关规定 4

2。2。2借款费用准则与国际准则的比较 4

3借款费用资本化核算的比较与选择 5

3。1借款费用资本化会计核算比较与选择依据 5

3。2借款费用资本化会计核算比较与选择 5

3。2。1 借款费用费用化会计处理