2019年注冊(cè)會(huì)計(jì)師考前要點(diǎn)分析、難點(diǎn)講解匯總,專(zhuān)題四借款費(fèi)用

1、專(zhuān)題四借款費(fèi)用01考情分析02詞匯歸納總結(jié)03重點(diǎn)、難點(diǎn)講解04同步系統(tǒng)訓(xùn)練考情分析本部分屬于基礎(chǔ)知識(shí)章節(jié)，在專(zhuān)業(yè)階段考試中主要以單選題和多選題形式出現(xiàn)， 也有可能與應(yīng)付債券（包括可轉(zhuǎn)換公司債券）、外幣業(yè)務(wù)及固定資產(chǎn)入賬價(jià)值相結(jié)合出 現(xiàn)在主觀題中。本部分在復(fù)習(xí)過(guò)程中應(yīng)重點(diǎn)關(guān)注專(zhuān)門(mén)借款資本化和費(fèi)用化以及一般借款 資本化和費(fèi)用化金額的計(jì)算。詞匯歸納總結(jié)借款費(fèi)用Borrow ing cost資本化期間Capitalization period開(kāi)始資本化Start capitalizatio n暫停資本化Suspe nd capitalizati on停止資本化Cease capitalizatio

2、n非正常中斷Abn ormally in terrupt借款利息資本化金額Capitalization amount of borrowing interest專(zhuān)門(mén)借款Specific borrow ing一般借款Gen eral borrow ing長(zhǎng)期借款Lon g-term loa ns利息費(fèi)用In terest expe nse利息收入In terest in come非流動(dòng)性負(fù)債Non-curre nt liabilities資產(chǎn)支出加權(quán)平均數(shù)Weighted average of asset disburseme nts資本化率Capitalizati on rate加權(quán)平均利率W

3、eighted average in terest rate外幣借款匯兌差額Excha nge differe nee of foreig n curre ncy borrowi ng應(yīng)付利息In terest payable應(yīng)收利息In terest receivable重點(diǎn)、難點(diǎn)講解考點(diǎn)一：借款費(fèi)用資本化期間的確定Determ in ati on of Capitalizatio n Period of Borrow ing Cost（一）開(kāi)始資本化時(shí)點(diǎn)的確定Determ in ati on of starti ng point of capitalizatio n借款費(fèi)用開(kāi)始資本化必須同

4、時(shí)滿(mǎn)足三個(gè)條件，即資產(chǎn)支出已經(jīng)發(fā)生、借款費(fèi)用已經(jīng)發(fā)生、為使資產(chǎn)達(dá)到預(yù)定可使用或者可銷(xiāo)售狀態(tài)所必要的購(gòu)建或者生產(chǎn)活動(dòng)已經(jīng)開(kāi)始。The borrow ing costs shall not be capitalized uni ess they simulta neouslymeet the followi ng three requireme nts, i.e., the asset disburseme nts have already occurred, the borrow ing costs have already occurred and the acquisiti on and c

5、on structi on or product ion activities which are n ecessary to prepare the asset for its inten ded use or sale have already started.（二）暫停資本化的時(shí)間The suspension period of capitalization符合資本化條件的資產(chǎn)在購(gòu)建或者生產(chǎn)過(guò)程中發(fā)生非正常中斷、且中斷時(shí)間連續(xù)超過(guò)3個(gè)月的，應(yīng)當(dāng)暫停借款費(fèi)用的資本化。Where the acquisiti on and con structi on or product ion of th

6、ose assetswhich meet the conditions of capitalization is interrupted abnormally and thein terruptio n period lasts for more tha n 3 mon ths, the capitalizatio n of the borrow ing costs shall be suspe nded.（三）停止資本化的時(shí)點(diǎn)The cessati on point of capitalizati on購(gòu)建或者生產(chǎn)符合資本化條件的資產(chǎn)達(dá)到預(yù)定可使用或者可銷(xiāo)售狀態(tài)時(shí)，借款費(fèi)用應(yīng)當(dāng)停止資本化。W

7、here acquisiti on and con structi on or manu facturi ng of those assetswhich meet the con diti ons of capitalizati on reach the con diti on of inten ded useor sale, capitalizati on of borrow ing costs should be ceased.購(gòu)建或者生產(chǎn)符合資本化條件的資產(chǎn)達(dá)到預(yù)定可使用或者可銷(xiāo)售狀態(tài)，可從下列幾個(gè)方面進(jìn)行判斷：Whe n ide ntify ing whether the acquis

8、iti on and con structi on ormanu facturi ng of qualified assets that reach the con diti on of in ten ded use orsale or not, the follow ing aspects should be con sidered:1. 符合資本化條件的資產(chǎn)的實(shí)體建造（包括安裝）或者生產(chǎn)工作已經(jīng)全部完成或者 實(shí)質(zhì)上已經(jīng)完成。Physical con structi on（in cludi ng in stallme nt ） or manu facturi ng work of those

9、 assets which meet the con diti ons of capitalizati on has already bee n completed or substa ntially completed.2. 所購(gòu)建或者生產(chǎn)的符合資本化條件的資產(chǎn)與設(shè)計(jì)要求、合同規(guī)定或者生產(chǎn)要求相 符或者基本相符，即使有極個(gè)別與設(shè)計(jì)、合同或者生產(chǎn)要求不相符的地方，也不影響其 正常使用或者銷(xiāo)售。Qualified assets which are acquired and con structed or manu factured meetor basically meet the desig

10、n requireme nts, provisi ons in con tract or manu facturi ng requireme nts is corresp onding or almost corresp onding, eve n though very few do not match with requireme nts in desig n, con tract or product ion requireme nts, it does not affect the no rmal use or sale.3. 繼續(xù)發(fā)生在所購(gòu)建或生產(chǎn)的符合資本化條件的資產(chǎn)上的支出金額很

11、少或者幾乎 不再發(fā)生。The expenditure amount which is continuously spent on the qualified assets which are acquired and con structed or manu factured occur little or almost no Ion ger occur.考點(diǎn)二：借款利息資本化金額的確定Determ in ati on of In terest of Borrow ing Cost to be Capitalized在借款費(fèi)用資本化期間內(nèi)，每一會(huì)計(jì)期間的利息資本化金額，應(yīng)當(dāng)按照下列規(guī)定確定:W

12、ith in the period of borrow ing cost capitalizati on, capitalized amount ofin terest in curred in each acco un ti ng period should be determ ined accord ing tothe following rules:1為購(gòu)建或者生產(chǎn)符合資本化條件的資產(chǎn)而借入專(zhuān)門(mén)借款的，應(yīng)當(dāng)以專(zhuān)門(mén)借款當(dāng)期實(shí)際發(fā)生的利息費(fèi)用，減去將尚未動(dòng)用的借款資金存入銀行取得的利息收入或進(jìn)行暫時(shí)性投資取得的投資收益后的金額確定。For special borrow ings for ac

13、quiri ng and con struct ing or manu facturi ng those assets that meet the con diti ons of capitalizatio n, the amount could be determ ined by the actual in terest in curred from the specific borrow ings duri ng the period of capitalizati on less the in come of in terest earned on the unu sed borrowe

14、d money as a deposit in the bank or in come obta ined from the unu sed borrowed money as a temporary inv estme nt duri ng the period of capitalizati on.2為購(gòu)建或者生產(chǎn)符合資本化條件的資產(chǎn)而占用了一般借款的，企業(yè)應(yīng)當(dāng)根據(jù)累計(jì)資產(chǎn)支出超過(guò)專(zhuān)門(mén)借款部分的資產(chǎn)支出加權(quán)平均數(shù)乘以所占用一般借款的資本化率，計(jì)算確定一般借款應(yīng)予資本化的利息金額。For gen eral borrow ings for acquiri ng and con struct i

15、ng or manu facturi ngthose assets that meet the con diti ons of capitalizatio n, in terest expe nse of gen eral borrow ings to be capitalized should be calculated and recog ni zed by the weighted average asset disburseme nts minus the special borrow in gs, the result of which is multiplied by the ca

16、pitalizati on rate of the gen eral borrow ings used.資本化率應(yīng)當(dāng)根據(jù)一般借款加權(quán)平均利率計(jì)算確定。Capitalizatio n rate should be determ ined in accorda nee with weightedaverage in terest rate of gen eral borrow in gs.3.每一會(huì)計(jì)期間的利息資本化金額，不應(yīng)當(dāng)超過(guò)當(dāng)期相關(guān)借款實(shí)際發(fā)生的利息金 額。The capitalized amount of in terest in curred in each acco un ti ng

17、 period should n t exceed the actual in terest amount of releva nt borrow ings in curred in that period.考點(diǎn)三：外幣借款匯兌差額資本化金額的確定Determ in ati on of Capitalized Amount Relati ng to the Foreig n Curre ncyExcha nge Differe nee在資本化期間內(nèi)，外幣專(zhuān)門(mén)借款本金及其利息的匯兌差額，應(yīng)當(dāng)予以資本化，計(jì)入 符合資本化條件的資產(chǎn)的成本。With in the capitalizati on pe

18、riod, excha nge differe nces of prin cipal and in terest of special borrow ings denomin ated in foreig n curre ncy should be capitalized and charged to the cost of assets that meet the con diti ons of capitalizati on.而除外幣專(zhuān)門(mén)借款之外的其他外幣借款本金及其利息所產(chǎn)生的匯兌差額應(yīng)當(dāng)作為 財(cái)務(wù)費(fèi)用，計(jì)入當(dāng)期損益。Excha nge differe nee of prin cipal

19、 and in terest of other borrow ings denomin ated in foreig n curre ncy that exclude special borrow ings denomin ated in foreig n curre ncy should be charged into finance cost, and charged into profits and losses of curre nt period.同步系統(tǒng)訓(xùn)練【例題1 計(jì)算題】華遠(yuǎn)公司于20 X1年1月1日動(dòng)工興建一棟辦公樓，工程采用 出包方式，每半年支付一次工程進(jìn)度款。工程于 20

20、 X2年6月30日完工，達(dá)到預(yù)定可 使用狀態(tài)。華遠(yuǎn)公司建造工程資產(chǎn)支出如下:(1) 20 X1年1月1日，支出3 000萬(wàn)元；(2) 20 X1年7月1日，支出5 000萬(wàn)元，累計(jì)支出8 000萬(wàn)元；(3) 20 X2年1月1日，支出3 000萬(wàn)元，累計(jì)支出11 000萬(wàn)元。華遠(yuǎn)公司為建造辦公樓于20 X1年1月1日專(zhuān)門(mén)借款4 000萬(wàn)元，借款期限為3 年，年利率為8%，按年支付利息。除此之外，無(wú)其他專(zhuān)門(mén)借款。辦公樓的建造還占用兩筆一般借款：(1 )從A銀行取得長(zhǎng)期借款4 000萬(wàn)元，期限為20 X0年12月1日至20 X3年 12月1日，年利率為6%，按年支付利息。(2)發(fā)行公司債券2億元，

21、發(fā)行日為20 X0年1月1日，期限為5年，年利率為 8%，按年支付利息。閑置專(zhuān)門(mén)借款資金用于固定收益?zhèn)R時(shí)性投資，暫時(shí)性投資月收益率為0.5% o假定全年按360天計(jì)算。要求：(1) 計(jì)算20 X1年和20 X2年專(zhuān)門(mén)借款利息資本化金額。(2) 計(jì)算20 X1年和20 X2年一般借款利息資本化金額。(3) 計(jì)算20 X1年和20 X2年利息資本化金額。(4) 編制20 X1年和20 X2年與利息資本化金額有關(guān)的會(huì)計(jì)分錄?！敬鸢浮?1) 20 X1年專(zhuān)門(mén)借款利息資本化金額=4000 X8% 1 000 X0.5% X6= 290 (萬(wàn) 元)Amount of capitalized inter

22、est on special borrowings in 20X1 = 40.00 X 8%10.00 X 0.5% X 6 = 2.9 million Yuan20 X2年專(zhuān)門(mén)借款利息資本化金額= 4000 X8% X180/360 = 160 (萬(wàn)元)X2 = 40.00 X 8%Amount of capitalized in terest on special borrow ings in 20 x 180/360 = 1.60 millio n Yua n(2) 一般借款的資本化率(年)=(4 000 X6% + 20 000 X8% )/(4 000 + 20 000 )=7.67

23、%Capitalizatio n(annual ) rate of general borrow in gs=( 40.00 x 6% + 200.00X 8% ) / (40.00 + 200.00 )= 7.67%20 X1年占用了一般借款的資產(chǎn)支出加權(quán)平均數(shù)=4 000 X180/360 = 2 000 (萬(wàn)元)Weighted average of asset disburseme nt from gen eral borrow ings in 20X1=40.00 X 180/360 =20.00 million Yuan20 X1年一般借款利息資本化金額=2 000 X7.67%

24、= 153.40 (萬(wàn)元)Amount of capitalized interest on general borrowings in 20X1 = 20.00 X7.67% = 1.534 million Yua n20 X2年占用了一般借款的資產(chǎn)支出加權(quán)平均數(shù)=(4 000 + 3 000 )X180/360 =3 500 (萬(wàn)元)Weighted average of asset disburseme nt from gen eral borrow ings in 20X2=(40.00 + 30.00 ) X180/360 = 35.00 million Yuan20 X2年一般借款利息資本化金額=3 500 X7.