【導(dǎo)讀】如今，在許多房地產(chǎn)開發(fā)企業(yè)、大型機器設(shè)備制造業(yè)等企業(yè)的正常生產(chǎn)經(jīng)營過程中，銀行等金融機構(gòu)借款，或者是發(fā)行公司債券以及承擔其他帶息債務(wù)?？?，導(dǎo)致了企業(yè)的負債增加。但是借款并不是無償取得的，企業(yè)為了取得貸款就會需要付。出一定代價，從而形成了借款費用。的財務(wù)狀況和經(jīng)營管理者經(jīng)營業(yè)績的好壞，也會影響到企業(yè)資產(chǎn)和費用的確認和計量?？钯M用有兩種處理方法：即資本化和費用化。本文僅針對借款費用資本化的問題進行簡單。則還不是很完善，準則對借款費用資本化沒有給出明確標識，這就為一些企業(yè)制造了機會，企業(yè)利用借款費費用資本化來自行調(diào)整利潤。結(jié)合我國具體的實際情況，制定了適合我國企業(yè)的會計準則，目前在進行的會計研究中，以仍需要會計工作人員不斷探索，來完善會計準則。形成了不同的觀點：。身的生產(chǎn)經(jīng)營模式特點，自主的在費用化或資本化之間選擇。圍、借款費用允許資本化的借款范圍、借款利息資本化金額計算方法。

　　

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