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专题四借款费用目录01考情分析02词汇归纳总结03重点、难点讲解04同步系统训练考情分析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。词汇归纳总结借款费用Borrowing cost资本化期间Capitalization period开始资本化Start capitalization暂停资本化Suspend capitalization停止资本化Cease capitalization非正常中断Abnormally interrupt借款利息资本化金额Capitalization amount of borrowing interest专门借款Specific borrowing一般借款General borrowing长期借款Long-term loans利息费用Interest expense利息收入Interest income非流动性负债Non-current liabilities资产支出加权平均数Weighted average of asset disbursements资本化率Capitalization rate加权平均利率Weighted average interest rate外币借款汇兑差额Exchange difference of foreign currencyborrowing应付利息Interest payable应收利息Interest receivable重点、难点讲解考点一：借款费用资本化期间的确定Determination of Capitalization Period of Borrowing Cost（一）开始资本化时点的确定Determination of starting point of capitalization借款费用开始资本化必须同时满足三个条件，即资产支出已经发生、借款费用已经发生、为使资产达到预定可使用或者可销售状态所必要的购建或者生产活动已经开始。The borrowing costs shall not be capitalized unless they simultaneouslymeet the following three requirements, i.e., the asset disbursements havealready occurred, the borrowing costs have already occurred and theacquisition and construction or production activities which are necessary toprepare the asset for its intended use or sale have already started.（二）暂停资本化的时间The suspension period of capitalization符合资本化条件的资产在购建或者生产过程中发生非正常中断、且中断时间连续超过3个月的，应当暂停借款费用的资本化。Where the acquisition and construction or production of those assetswhich meet the conditions of capitalization is interrupted abnormally and theinterruption period lasts for more than 3 months, the capitalization of theborrowing costs shall be suspended.（三）停止资本化的时点The cessation point of capitalization购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态时，借款费用应当停止资本化。Where acquisition and construction or manufacturing of those assets which meet the conditions of capitalization reach the condition of intended use or sale, capitalization of borrowing costs should be ceased.购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态，可从下列几个方面进行判断：When identifying whether the acquisition and construction ormanufacturing of qualified assets that reach the condition of intended use orsale or not, the following aspects should be considered:1 .符合资本化条件的资产的实体建造（包括安装）或者生产工作已经全部完成或者 实质上已经完成。Physical construction （including installment ） or manufacturing work ofthose assets which meet the conditions of capitalization has already been completed or substantially completed.2 .所购建或者生产的符合资本化条件的资产与设计要求、合同规定或者生产要求相 符或者基本相符，即使有极个别与设计、合同或者生产要求不相符的地方，也不影响其 正常使用或者销售。Qualified assets which are acquired and constructed or manufactured meetor basically meet the design requirements, provisions in contract ormanufacturing requirements is corresponding or almost corresponding, even though very few do not match with requirements in design, contract or production requirements, it does not affect the normal use or sale.3 .继续发生在所购建或生产的符合资本化条件的资产上的支出金额很少或者几乎 不再发生。The expenditure amount which is continuously spent on the qualified assets which are acquired and constructed or manufactured occur little or almost no longer occur.考点二：借款利息资本化金额的确定Determination of Interest of Borrowing Cost to be Capitalized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止：Within the period of borrowing cost capitalization, capitalized amount of interest incurred in each accounting period should be determined according to the following rules: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。For special borrowings for acquiring and constructing or manufacturing those assets that meet the conditions of capitalization, the amount could be determined by the actual interest incurred from the specific borrowings during the period of capitalization less the income of interest earned on the unused borrowed money as a deposit in the bank or income obtained from the unused borrowed money as a temporary investment during the period of capitalization.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。For general borrowings for acquiring and constructing or manufacturing those assets that meet the conditions of capitalization, interest expense of general borrowings to be capitalized should be calculated and recognized by the weighted average asset disbursements minus the special borrowings, the result of which is multiplied by the capitalization rate of the general borrowings used.资本化率应当根据一般借款加权平均利率计算确定。Capitalization rate should be determined in accordance with weighted average interest rate of general borrowings.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。The capitalized amount of interest incurred in each accounting period shouldn t exceed the actual interest amount of relevant borrowings incurred in that period.考点三：外币借款汇兑差额资本化金额的确定Determination of Capitalized Amount Relating to the Foreign CurrencyExchange Difference在资本化期间内，外币专门借款本金及其利息的汇兑差额，应当予以资本化，计入 符合资本化条件的资产的成本。Within the capitalization period, exchange differences of principal andinterest of special borrowings denominated in foreign currency should be capitalized and charged to the cost of assets that meet the conditions of capitalization.而除外币专门借款之外的其他外币借款本金及其利息所产生的汇兑差额应当作为财务费用，计入当期损益。Exchange difference of principal and interest of other borrowingsdenominated in foreign currency that exclude special borrowings denominated in foreign currency should be charged into finance cost, and charged into profits and losses of current period.同步系统训练【例题1 计算题】华远公司于20X1年1月1日动工兴建一栋办公楼，工程采用出包方式，每半年支付一次工程进度款。工程于 20 X2年6月30日完工，达到预定可 使用状态。华远公司建造工程资产支出如下:(1) 20X1年1月1日，支出3 000万元；(2) 20X1年7月1日，支出5 000万元，累计支出8 000万元；(3) 20X2年1月1日，支出3 000万元，累计支出11 000万元。华远公司为建造办公楼于20X1年1月1日专门借款4 000万元，借款期限为3 年，年利率为8%,按年支付利息。除此之外，无其他专门借款。办公楼的建造还占用两笔一般借款：(1)从A银行取得长期借款4 000万元，期限为20X0年12月1日至20X3年 12月1日，年利率为6%,按年支付利息。(2)发行公司债券2亿元，发行日为20X0年1月1日，期限为5年，年利率为 8%,按年支付利息。闲置专门借款资金用于固定收益债券临时性投资，暂时性投资月收益率为0.5%。假定全年按360天计算。要求：(1)计算20X1年和20X2年专门借款利息资本化金额。(2)计算20 X1年和20X2年一般借款利息资本化金额。(3)计算20 X1年和20X2年利息资本化金额。(4)编制20X1年和20X2年与利息资本化金额有关的会计分录。【答案】(1) 20X1年专门借款利息资本化金额=4000 X8% 1 000 X0.5% X6=290 (万 元)Amount of capitalized interest on special borrowings in 20X1 = 40.00 x 8%10.00 x 0.5% x 6 = 2.9 million Yuan20X2年专门借款利息资本化金额= 4000 X8%X 180/360 =160 (万元)Amount of capitalized interest on special borrowings in 20X2 = 40.00 x 8%x 180/360 =1.60 million Yuan(2)一般借款的资本化率(年)=(4 000 X6% + 20 000 X8%)/ (4 000 +20 000 ) =7.67%Capitalization (annual) rate of general borrowings = (40.00 x 6%+ 200.00 X 8%) / (40.00 +200.00 ) =7.67%20X1年占用了一般借款的资产支出加权平均数= 4 000 X180/360 =2 000 (万元)Weighted average of asset disbursement from general borrowings in 20X1= 40.00 x 180/360 =20.00 million Yuan20X1年一般借款利息资本化金额=2 000 X7.67% =153.40 (万元)Amount of capitalized interest on general borrowings in 20X1 =20.00 x7.67% =1.534 million Yuan20X2年占用了一般借款的资产支出加权平均数=(4 000 +3 000 ) X180/360 = 3 500 (万元)Weighted average of asset disbursement from general borrowings in 20X2=(40.00 +30.00 ) x 180/360 =35.00 million Yuan20 X2年一般借款利息资本化金额=3 500 X7.67% =268.45 (万元)Amount of capitalized interest on general borrowings in 20X2 = 35.00 x7.67% =2.6845 million Yuan(3) 20 X1年利息资本化金额=290 +153.40 =443.40 (万元)Amount of capitalized interest in 20 X1 = 2.90 + 1.534 = 4.434 million Yuan20X2年利息资本化金额=160 +268.45 =428.45 (万元)第10页Amount of capitalized interest in 20X2 = 1.60 + 2.6845 = 4.2845 million443.430473.44.434 million0.30 million4.734 million428.45428.454.2845 million4.2845 millionYuan(4) 20 X1 年：借：在建工程应收利息贷：应付利息20 X1 :Dr: Construction in processInterest receivableCr： Interest payable20X2 年：借：在建工程贷：应付利息20X2:Dr: Construction in processCr： Interest payable般借款不存在闲置资金产生投资收益抵减资本化金额计算的问题，这是需要注意的一点Note : As for general borrowings , there is no need to calculate the capitalized amount offset by investment income generated by idle funds.
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