《企业会计准则》、《国际会计准则》中借款费用财务处理的异同

借款费用是企业会计核算的一个重要组成部分。我国借款费用的会计处理过去存在着理论分散、规范性差等不足，在借鉴国际上已成熟的理论基础上，结合我国的国情，财政部发布了《企业会计准则——借款费用》。新施行的借款费用准则，由于其新，必然在理论扣实践上还存在着一定不足。为与国际经济接轨，完善、推广准则的实施，故对我国与国际准则在借款费用方面的异同作一比较。重点落在借款费用的会计处理方法扣资本化的确认过程上。并对新准则的完善扣推广提出了设想。

The Differences and Similarities of Financially Transacting Loan Cost between Business Accounting Principles and International Accounting Principles

This pape makes a concrete comparison between our country's loan cost principles and international loan cost principles, the stressed points are put on the accounting methods of loan cost and the confirming process of capitalization. Some ideas are also produced concerning the perfection and spreading of the new principles.