可直接歸屬於符合資本化條件的資產的購建或生產的借款費用應予以資本化。符

可直接歸屬於符合資本化條件的資產的購建或生產的借款費用應予以資本化。符合資本化條件的一般借款費用應根據一般借款加權平均利率計算確定。為建造資產而借入的資金進行臨時性投資而獲得的投資收益應用於減少符合資本化條件的借款費用

結果 (英文) 1:

Can be directly attributable to assets eligible for capitalization to acquire or produce the capitalization of borrowing costs should be. General borrowing costs eligible for capitalisation should be determined according to the General weighted average borrowing rate. To build assets and borrowed funds for the investment of temporary investments proceeds used to reduce the borrowing costs eligible for capitalization

結果 (英文) 2:

Directly attributable to assets eligible for capitalization of borrowing costs of the acquisition, construction or production shall be capitalized. General borrowing costs eligible for capitalization should be determined in general loan weighted average interest rate calculated based on. Investment income funds borrowed for the construction of assets were obtained temporary investment be used to reduce borrowing costs eligible for capitalization of

結果 (英文) 3:

Can be directly attributable to the purchase of assets in line with the conditions of capital construction or production of borrowing costs should be capitalized. The general borrowing costs that meet the capitalization conditions shall be determined according to the average interest rate of the general borrowing. The investment income obtained from temporary investment for the funds borrowed in the construction of the asset is used to reduce the borrowing costs for the conditions of capital investment.