UC知道高手帮忙！ 急急急！ 审计报告部分翻译2
来源：百度知道 编辑：UC知道 时间：2024/04/28 23:13:10
专门借款的利息、溢折价摊销、汇兑差额开始资本化应同时满足以下三个条件：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状态所必要的购建活动已经开始。
当购建资产项目发生非正常中断且连续三个月或以上时，借款费用暂停资本化。当购建资产项目达到预定可使用状态后，借款费用停止资本化。
当购建资产中部分项目分别完工且可单独使用时，该部分资产借款费用停止资本化。
普通借款的借款费用和不符合资本化规定的专门借款的借款费用，均计入发生当期损益。
急急急！！！
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The assistance expenses that borrow funds exclusively is before can use the appearance buying to set up the property to attain to schedule to, give the capitalization, if the smaller of amount of money accounts to go in to be to expect the profit and loss directly.
The interest that borrow funds exclusively, overflow to mark down price to amortize, the exchange difference in amount beginning the capitalization should satisfy following three conditionses at the same time:The property expenditure has already take place;Borrow funds the expenses has already take place;Can use the appearance for make property attain schedule to set up the activity to have already start the buy of necessity.
When buy to set up the property item occurrence to break off normally not and continuously for three months or above, borrowing funds the expenses pause capitalization.After buying to set up the property item to attain to schedule to and canning use the appearance, borrow funds the stop c