新旧会计准则下借款费用的比较.docVIP

新旧会计准则下借款费用的比较 摘要：借款费用是指企业因借款而发生的利息及其他相关成本。借款费用包括借款利息、折价或者溢价的摊销、辅助费用以及因外币借款而发生的汇兑差额等。Borrowing costs under the old accounting standards comparisonAbstract: Borrowing costs are incurred by an enterprise of interest because of loans and other related costs. Borrowing costs include interest, amortization of discounts or premiums, ancillary expenses, and borrowing in foreign currency exchange differences that occur, etc.. Over the years, borrowing costs have been adjusted profits of some companies the means, in order to improve the quality of accounting information, specifications and regulations issued by the Ministry of Finance borrowing costs many times, in 2006 issued the new accounting standards, this article is the first capital of the new and old criteria range of assets, loans range, calculation, ancillary expenses and deductions were compared, there is scope to expand and change and an example analysis, followed by the differential impact of change were analyzed, changes in business to change not only the financial condition, operating results, investor confidence, but also to the high rate of corporate assets and liabilities, capital structure and reduce the borrowing of funds unreasonable management efficiency, pointed out the problems the new guidelines and make recommendations accordingly, to enable enterprises to be more accounting fair.  Keywords: Borrowing Costs; accounting standards; Differences; capitalization 　　 一、会计准则下借款费用差异比较 (一) 资本化资产范围不同 旧会计准则中规定借款费用允许资本化的资产范围仅限于固定资产，但在新的会计准则中扩大了允许资本化资产的范围，包括需要经过相当长时间的购建或者生产才能达到预定可使用或者可销售状态的存货、投资性房地产等［1］。如有些以飞机、大型设备为生产产品的企业所发生的借款费用就应计入存货成本，也包括了建设周期超过一年的房地产存货等。这里所指的固定资产，包括企业自己购买或建造的固定资产，也包括委托其他单位建造的固定资产。 新准则规定，企业发生的借款费用可直接归属于符合资本化条件的资产的购建或者生产的，应当予以资本化，计入相关资产成本；其他借款费用，应当在发生时根据其发生额确认为费用，计入当期损益［2］。 （二）资本化借款范围不同 旧会计准则中允许资本化借款范围仅限于专门借款，即为购建固定资产而专门借入的款项，并不包括流动资金借款等其他借款［3］，如企业为建造固定资产而暂时占用的短期借款；而新会计准则中除了专门借款的借款费用外，还包括为购建或者生产符合资本化条件的资产而占用一般借款的利息支出也允许资本化，计入相关成本。新准则将非专门借款费用纳入资本化借款费用，主要是基于实际操作中对暴露问题所作的改进