英语28讲全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

专题四目BorrowingCapitalizationStartSuspendCeaseAbnormallyCapitalizationamountofborrowingSpecificGeneralLong-termInterest Non-current资产支出平均WeightedaverageofassetCapitalizationWeightedaverageinterestExchangedifferenceofforeigncurrencyInterestInterestDeterminationofCapitalizationPeriodofBorrowingDeterminationofstartingpointofTheborrowingcostsshallnotbecapitalizedunlesstheysimultaneouslymeetthefollowinghavealreadyoccurredandtheacquisitionandconstructionorproductionactivitieswhicharenecessarytopreparetheassetforitsintendeduseorsalehavealreadystarted.Thesuspensionperiodof Wheretheacquisitionandconstructionorproductionofthoseassetswhichmeettheconditionsofcapitalizationisinterruptedabnormallyandtheinterruptionperiodlastsformorethan3months,thecapitalizationoftheborrowingcostsshallbesuspended.ThecessationpointofWhereacquisitionandconstructionormanufacturingofthoseassetswhichmeettheconditionsofcapitalizationreachtheconditionofintendeduseorsale,capitalizationofborrowingcostsshouldbeceased.Whenidentifyingwhethertheacquisitionandconstructionormanufacturingofqualifiedassetsthatreachtheconditionofintendeduseorsaleornot,thefollowingaspectsshouldbeconsidered:Physicalconstruction（includinginstallment）ormanufacturingworkofthoseassetswhichQualifiedassetswhichareacquiredandconstructedormanufacturedmeetorbasicallymeetthedesignrequirements,provisionsincontractormanufacturingrequirementsiscorrespondingoralmostcorresponding,eventhoughveryfewdonotmatchwithrequirementsindesign,contractorproductionrequirements,itdoesnotaffectthenormaluseorsale.TheexpenditureamountwhichiscontinuouslyspentonthequalifiedassetswhichareacquiredandconstructedormanufacturedoccurlittleoralmostnolongerDeterminationofInterestofBorrowingCosttobeWithintheperiodofborrowingcostcapitalization,capitalizedamountofinterestincurredineachaccountingperiodshouldbedeterminedaccordingtothefollowing费用减去将尚未动用的借款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meettheconditionsofcapitalization,theamountcouldbedeterminedbytheactualinterestincurredfromthespecificborrowingsduringtheperiodofcapitalizationlesstheeofinterestearnedontheunusedborrowedmoneyasadepositinthebankoreobtainedfromtheunusedborrowedmoneyasatemporaryinvestmentduringtheperiodofcapitalization.门借款部分的资产支出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shouldbecalculatedandrecognizedbytheweightedaverageassetdisbursementsminusthespecialborrowings,theresultofwhichismultipliedbythecapitalizationrateofthegeneralborrowingsused.Capitalizationrateshouldbedeterminedinaccordancewithweightedaverageinterestrateofgeneralborrowings.Thecapitalizedamountofinterestincurredineachaccountingperiodshouldn’texceedtheactualinterestamountofrelevantborrowingsincurredinthatperiod.Withinthecapitalizationperiod,exchangedifferencesofprincipalandinterestofspecialborrowingsdenominatedinforeigncurrencyshouldbecapitalizedandchargedtothecostofassetsthatmeettheconditionsofcapitalization.currencythatexcludespecialborrowingsdenominatedinforeigncurrencyshouldbechargedintofinancecost,andchargedintoprofitsandlossesofcurrentperiod.20×2630（1）20×1113000（2）203）20×21130001100020×111400038%，从A400020×012120×31216%，按年支付利息。Amountofcapitalizedinterestonspecialborrowingsin20×1＝40.00×8%－10.00××6＝2.9millionAmountofcapitalizedinterestonspecialborrowingsin20×2＝40.00×8%×1.60million（2）一般借款的资本化率（年）＝（4000×6%＋20000×8%）/（4000＋20000）＝7.67%20×1年占用了一般借款的资产支出平均数＝4000×180/360＝2000（万元＝20.00millionAmountofcapitalizedinterestongeneralborrowingsin20×1＝20.00×7.67%＝1.534millionYuan20×2年占用了一般借款的资产支出平均数＝（4000＋3000）×180/360＝3500（万元）Weightedaverageofassetdisbursementfromgeneralborrowingsin20×2＝（40.00＋30.00）×180/360＝35.00millionAmountofcapitalizedinterestongeneralborrowingsin20×2＝35.00×7.67%＝2.6845millionYuanAmountofcapitalizedinterestin20×1＝2.90＋1.534＝4.434millionYuan20×2＝160＋268.45＝428.45（万元）Amountofcapitalizedinterestin20×2＝1.60＋2.6845＝4.2845million Dr：Constructio