借款费用的核算的英文论文（采纳者追加200）

Question

借款费用的核算的英文论文

要有作者详细资料
我要的是英文的

中文的一大把....

要是你自己翻译的我分还就给你了

你居然随便拿翻译软件来敷衍我

........

Answer 1

Objective of IAS 23

The objective of IAS 23 is to prescribe the accounting treatment for borrowing costs. Borrowing costs include interest on bank overdrafts and borrowings, amortisation of discounts or premiums on borrowings, amortisation of ancillary costs incurred in the arrangement of borrowings, finance charges on finance leases and exchange differences on foreign currency borrowings where they are regarded as an adjustment to interest costs.

Key Definitions

Borrowing cost is: [IAS 23.6]

* interest expense (calculated by the effective interest method under IAS 39),
* finance charges in respect of finance leases recognised in accordance with IAS 17 Leases, and
* exchange differences arising from foreign currency borrowings to the extent that they are regarded as an adjustment to interest costs

Borrowing cost does not include amortisation of ancillary costs incurred in connection with borrowings. Nor does it include actual or imputed cost of equity capital, including any preferred capital not classified as a liability pursuant to IAS 32. [IAS 23.1]

A qualifying asset is an asset that takes a substantial period of time to get ready for its intended use. [IAS 23.5] That could be property, plant, and equipment and investment property during the construction period, intangible assets during the development period, or "made-to-order" inventories. [IAS 23.6]

Scope of IAS 23 (as revised in 2007)

Two types of assets that would otherwise be qualifying assets are excluded from the scope of IAS 23:

* Qualifying assets measured at fair value, such as biological assets accounted for under IAS 41 Agriculture
* Inventories that are manufactured, or otherwise produced, in large quantities on a repetitive basis and that take a substantial period to get ready for sale (e.g. maturing whisky).

Accounting Treatment

Recognition

Borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset form part of the cost of that asset and, therefore, should be capitalised. Other borrowing costs are recognised as an expense. [IAS 23.8]

The foregoing reflects Revisions to IAS 23 adopted by the IASB in March 2007 that prohibit immediate expensing of borrowing costs. Those revisions are effective for borrowing costs relating to qualifying assets for which the commencement date for capitalisation is on or after 1 January 2009. Earlier application is permitted.

Until that revision is effective, an entity may apply the previous version of IAS 23, which permitted, as an accounting policy option, the 'immediate expensing model'. Under that model, all borrowing costs should be expensed in the period in which they are incurred.

Measurement

Where funds are borrowed specifically, costs eligible for capitalisation are the actual costs incurred less any income earned on the temporary investment of such borrowings. [IAS 23.12] Where funds are part of a general pool, the eligible amount is determined by applying a capitalisation rate to the expenditure on that asset. The capitalisation rate will be the weighted average of the borrowing costs applicable to the general pool. [IAS 23.14]

Capitalisation should commence when expenditures are being incurred, borrowing costs are being incurred and activities that are necessary to prepare the asset for its intended use or sale are in progress (may include some activities prior to commencement of physical production). [IAS 23.17] Capitalisation should be suspended during periods in which active development is interrupted. [IAS 23.20] Capitalisation should cease when substantially all of the activities necessary to prepare the asset for its intended use or sale are complete. [IAS 23.22] If only minor modifications are outstanding, this indicates that substantially all of the activities are complete.

Where construction is completed in stages, which can be used while construction of the other parts continues, capitalisation of attributable borrowing costs should cease when substantially all of the activities necessary to prepare that part for its intended use or sale are complete. [IAS 23.24]

Disclosure [IAS 23.26]

* The accounting policy adopted [required only until 1 January 2009 if immediate expensing model is used]
* Amount of borrowing cost capitalised during the period
* Capitalisation rate used

IAS 23 Revised in March 2007 to Require Capitalisation of Borrowing Costs

On 29 March 2007, the IASB issued a revised IAS 23 Borrowing Costs. The main change from the previous version is the removal of the option of immediately recognising as an expense borrowing costs that relate to assets that take a substantial period of time to get ready for use or sale. An entity is, therefore, required to capitalise borrowing costs as part of the cost of such assets.

The revised IAS 23 does not require the capitalisation of borrowing costs relating to assets measured at fair value, and inventories that are manufactured or produced in large quantities on a repetitive basis, even if they take a substantial period of time to get ready for use or sale.

The revised Standard applies to borrowing costs relating to qualifying assets for which the commencement date for capitalisation is on or after 1 January 2009. Earlier application is permitted. Click for Press Release (PDF 51k).

Special newsletter on borrowing cost amendments

Deloitte's IFRS Global Office has published a special edition of our IAS Plus Newsletter titled IASB Issues Revised Standard on Borrowing Costs (PDF 99k).

Answer 2

The cost of borrowing capital accounting method Analysis

For some time now, because of the cost of borrowing on the capital of the quantitative criteria to define and unknown, the capitalization of interest has become a number of enterprises, especially listed companies the means to manipulate profits. January 18, 2001 issued by the Ministry of Finance, "Borrowing Costs" in the guidelines for implementing the principles of the stability of the major changes were made, but also to a certain extent, increased the difficulty of accounting for the cost of borrowing. According to this article, "Borrowing Costs" guidelines for the purchase of fixed assets to build the cost of borrowing capital for a number of examples of accounting analysis.

Borrowing Costs related to the capitalization of the provisions in the evolution of our country has experienced three times: "The construction business accounting system" built on the purchase of fixed assets, the cost of borrowing to be completed in the accounting profession as a clearing, settlement occurred prior to the completion of the full cost of borrowing to be capitalized; "shares Limited accounting system "built on the purchase of fixed assets in order to account for the cost of borrowing is fixed for the delivery sector, fixed assets had not yet taken place prior to the delivery of the full cost of borrowing to be capitalized;" Borrowing Costs "Guidelines for the purchase of fixed assets to build the cost of borrowing Fixed assets accounting in order to achieve the intended use for the state sector. Therefore, the cost of borrowing capital to the completion of the settlement for the industry to change to meet the target can be used for the state sector, the capital of gradually reducing the amount of the cost of the relative amount of increase in the stability of the efforts to implement the principles of a certain extent Strengthened.

First, the capital accounts of the basic ideas

1. Capitalization of borrowing costs in the amount of borrowing by the Pi Chengshu an expenditure of the decision, and the amount borrowed is not directly related to the size. When the purchase of a building only a fixed expenditure, the expenditure is Beisheng Shu; when the total number of expenditures, it is important to make sure that accounting period, and then a different weighted average expenditure to determine Pi Chengshu.

2. The cost of borrowing capital of the multiplier that is, the amount of capitalization rate, which has identified the following two situations:

(1) does not involve a discount or premium: a loan, the loan interest rate is the capitalization rate; more than the borrower must be calculated as a weighted average capitalization rate interest rates.

(2) relating to the discount or premium, as long as the capitalization rate in the above calculation formula should be coupled with amortization of discount or premium, the calculation of the remaining unchanged.

Second, the capital of the accounting method

The cost of borrowing capital of the main accounting methods fall into two categories: no discount or premium and the amount of discount or premium.

(A) does not involve a discount or premium

1. Borrow a sum of expenditure. In the actual purchase of fixed assets to build on the calculation of capital expenditure is the amount of Beicheng Shu, and the capitalization rate is the borrower's loan rate or the bond coupon rate.

For example: a company in January borrow 2,000,000 yuan, the annual interest rate of 5% .2 on 1 expenditures in fixed assets of 1,200,000 yuan for the construction of the entity to a February accounting period, the cost of borrowing for the amount of capital: 120 × 5% ÷ 12 = 0.5 (million)

2. Expenditure of more than a loan. The capitalization rate is the borrower's loan rate or the bond coupon rate. However, the actual construction took place in the purchase of fixed assets spending more on the pen must be based on different time-weighted average expenditure converted to determine the borrowing costs Picheng Shu of the amount of capital.

For example: a company in January borrow 4,000,000 yuan of loans for the construction of fixed assets of the entity, the annual interest rate of 5%, and has started construction. February 1 expenses 1,000,000 yuan, on March 15 expenditures 1,200,000 yuan, on April 10 and expenses 1,500,000 yuan. January to June in order for an accounting period, then:

(1) on February 1 the first expenditures 1,000,000 yuan, the actual occupation of the 150-day period, the weighted average of expenditures for: 100 × 150 ÷ 181 = 82.9 (million)

(2) March 15 second expenditures 1,200,000 yuan, the actual time to take up 108 days, the weighted average of expenditures for: 120 × 108 ÷ 181 = 71.6 (million)

(3) on April 10 in the third expenditures total 1,500,000 yuan, the actual time occupied by 82 days, the weighted average of expenditures for: 150 × 82 ÷ 181 = 68 (million)

(4), 1-6 cumulative expenditures for the month weighted average = 82.9 +71.6 +68 = 222.5 (million)

(5), 1-6 for the month of borrowing costs in the amount of capital: 2,225,000 yuan × 5% ÷ 365 × 181 = 5.51 (million)

3. Borrowing more than more than expenditure. To resolve this situation in fact is borrowing more than the circumstances of the capitalization rate calculation. Because it is more than the borrower, the borrower will inevitably involve different interest rates or interest rates although the same, but since the beginning of the loan period, leading to the current burden of interest should be different, and so on. As a result, "Borrowing Costs" provisions of the guidelines, borrowing more than the capitalization rate used to be the weighted average interest rate.

The weighted average interest rate = more than the current special interest of the borrower and the borrower ÷ multiple specialized weighted average principal × 100%

For example: a company for the construction of a fixed asset in January 1, 2001 devoted to borrow 200 million-year lending rate by 6% on March 1 and specialized borrow 200 million-year lending rate of 9%. Fixed Assets Construction of the entities from January 1 to start spending 500,000 yuan, on February 1 expenses 1,000,000 yuan, on March 1 expenses 500,000 yuan. The assumption that the quarterly measurement of corporate borrowing costs capitalized amount.

(1) January 1, 2001 devoted to borrow 200 million-year lending rate by 6%, in the first quarter of the actual interest rate = 200 × 6% ÷ 12 × 3 = 3 (million)

(2) on March 1 and specialized borrow 200 million-year lending rate of 9%, in the first quarter of the actual interest rate = 200 × 9% ÷ 12 × 1 = 1.5 (million)

(3) two actual current loan interest rate of 3 +1.5 = and = 4.5 (million)

(4) in the first quarter of the weighted average loan principal = (200 × 3 +200 × 1) / 3 = 266.67 (million)

(5) specialized in the first quarter of the weighted average loan rate = 4.5/266.67 × 100% = 1.69% (6) specialized in the first quarter of the cost of borrowing the amount of capital = (50 +100 × 60/90 +50 × 30/90) × 1.69% = 2.26 (million)

(B) relating to a discount or premium

1. Borrow a sum of expenditure or more spending.

Took place at a discount or a premium only through issuing bonds in the form of loans, bonds and the discount or premium is actually increasing or reducing the cost of borrowing, can not carry a coupon interest rate of bonds as the capitalization rate, due consideration must be given a discount or premium on the interest To determine the actual impact of capitalization rate, and then by adjusting the capitalization rate to calculate the cost of borrowing the amount of capital. Formula is as follows:

= Capitalization rate (the current bond interest is actually happening in the current period should be ± amortization of discount or premium) ÷ beginning of the book value of bonds × 100%

= Amount of capital to purchase fixed assets, built a total expenditure of the weighted average capitalization rate ×

For example: companies for the construction of a fixed asset, in January 1, 2001 issue of 5-year bonds with a face value of 10,000,000 yuan, 10% of the nominal interest rate, at the end of each year to pay interest, principal payments due, the bond issue price of 9,000,000 yuan . February 1, 2001 expenditures 3,000,000 yuan, on May 1, 2002 expenditures 5,000,000 yuan, calculated at the end of 2001 and the amount of capital at the end of 2002.

(1) the amount of capital in 2001, as follows:

① = face value of bonds carry a coupon interest rate × = 1000 × 10% = 100 (million)

② issue is likely to be of amortized discount = (1000-900) ÷ 5 = 20 (million)

③ bonds beginning book value = 1000-100 = 900 (million)

④ 2001 year bonds capitalization rate = (100 +20) ÷ 900 × 100% = 13.33%

⑤ 2001 the amount of capital = 300 × 11 ÷ 12 × 13.33% = 36.66 million

(2) the amount of capital in 2002, as follows:

① = face value of bonds carry a coupon interest rate × = 1000 × 10% = 100 (million)

② issue is likely to be of amortized discount = (1000-900) ÷ 5 = 20 (million)

③ bonds beginning book value +20-100 = 900 +100 = 920 (million)

④ 2002 year bonds capitalization rate = (100 +20) ÷ 920 × 100% = 13.04% ⑤ 2002 the amount of capital = (300 +500 × 8 ÷ 12) × 13.04% = 82.59 (million)

2. Borrowing more than more than expenditure. If built for the purchase of fixed assets of more than one issue bonds, these bonds again the existence of a discount or premium, the same will only have to borrow more than the above-mentioned formula should be added in amortization of discount or premium, the calculation of the weighted average interest rates. The main calculations are as follows:

The weighted average interest rate = (devoted to the actual current loan interest rate of ± and the amortization period should be at a discount or premium) ÷ specially weighted average loan principal × 100%

= Capitalization rate (the current bond interest is actually happening in the current period should be ± amortization of discount or premium) ÷ beginning of the book value of bonds × 100% = amount of capital to purchase fixed assets, built a total expenditure of the weighted average ×capitalization rate

参考资料：网上有

Answer 3

The cost of borrowing capital accounting method Analysis

For some time now, because of the cost of borrowing on the capital of the quantitative criteria to define and unknown, the capitalization of interest has become a number of enterprises, especially listed companies the means to manipulate profits. January 18, 2001 issued by the Ministry of Finance, "Borrowing Costs" in the guidelines for implementing the principles of the stability of the major changes were made, but also to a certain extent, increased the difficulty of accounting for the cost of borrowing. According to this article, "Borrowing Costs" guidelines for the purchase of fixed assets to build the cost of borrowing capital for a number of examples of accounting analysis.

Borrowing Costs related to the capitalization of the provisions in the evolution of our country has experienced three times: "The construction business accounting system" built on the purchase of fixed assets, the cost of borrowing to be completed in the accounting profession as a clearing, settlement occurred prior to the completion of the full cost of borrowing to be capitalized; "shares Limited accounting system "built on the purchase of fixed assets in order to account for the cost of borrowing is fixed for the delivery sector, fixed assets had not yet taken place prior to the delivery of the full cost of borrowing to be capitalized;" Borrowing Costs "Guidelines for the purchase of fixed assets to build the cost of borrowing Fixed assets accounting in order to achieve the intended use for the state sector. Therefore, the cost of borrowing capital to the completion of the settlement for the industry to change to meet the target can be used for the state sector, the capital of gradually reducing the amount of the cost of the relative amount of increase in the stability of the efforts to implement the principles of a certain extent Strengthened.

First, the capital accounts of the basic ideas

1. Capitalization of borrowing costs in the amount of borrowing by the Pi Chengshu an expenditure of the decision, and the amount borrowed is not directly related to the size. When the purchase of a building only a fixed expenditure, the expenditure is Beisheng Shu; when the total number of expenditures, it is important to make sure that accounting period, and then a different weighted average expenditure to determine Pi Chengshu.

2. The cost of borrowing capital of the multiplier that is, the amount of capitalization rate, which has identified the following two situations:

(1) does not involve a discount or premium: a loan, the loan interest rate is the capitalization rate; more than the borrower must be calculated as a weighted average capitalization rate interest rates.

(2) relating to the discount or premium, as long as the capitalization rate in the above calculation formula should be coupled with amortization of discount or premium, the calculation of the remaining unchanged.

Second, the capital of the accounting method

The cost of borrowing capital of the main accounting methods fall into two categories: no discount or premium and the amount of discount or premium.

(A) does not involve a discount or premium

1. Borrow a sum of expenditure. In the actual purchase of fixed assets to build on the calculation of capital expenditure is the amount of Beicheng Shu, and the capitalization rate is the borrower's loan rate or the bond coupon rate.

For example: a company in January borrow 2,000,000 yuan, the annual interest rate of 5% .2 on 1 expenditures in fixed assets of 1,200,000 yuan for the construction of the entity to a February accounting period, the cost of borrowing for the amount of capital: 120 × 5% ÷ 12 = 0.5 (million)

2. Expenditure of more than a loan. The capitalization rate is the borrower's loan rate or the bond coupon rate. However, the actual construction took place in the purchase of fixed assets spending more on the pen must be based on different time-weighted average expenditure converted to determine the borrowing costs Picheng Shu of the amount of capital.

For example: a company in January borrow 4,000,000 yuan of loans for the construction of fixed assets of the entity, the annual interest rate of 5%, and has started construction. February 1 expenses 1,000,000 yuan, on March 15 expenditures 1,200,000 yuan, on April 10 and expenses 1,500,000 yuan. January to June in order for an accounting period, then:

(1) on February 1 the first expenditures 1,000,000 yuan, the actual occupation of the 150-day period, the weighted average of expenditures for: 100 × 150 ÷ 181 = 82.9 (million)

(2) March 15 second expenditures 1,200,000 yuan, the actual time to take up 108 days, the weighted average of expenditures for: 120 × 108 ÷ 181 = 71.6 (million)

(3) on April 10 in the third expenditures total 1,500,000 yuan, the actual time occupied by 82 days, the weighted average of expenditures for: 150 × 82 ÷ 181 = 68 (million)

(4), 1-6 cumulative expenditures for the month weighted average = 82.9 +71.6 +68 = 222.5 (million)

(5), 1-6 for the month of borrowing costs in the amount of capital: 2,225,000 yuan × 5% ÷ 365 × 181 = 5.51 (million)

3. Borrowing more than more than expenditure. To resolve this situation in fact is borrowing more than the circumstances of the capitalization rate calculation. Because it is more than the borrower, the borrower will inevitably involve different interest rates or interest rates although the same, but since the beginning of the loan period, leading to the current burden of interest should be different, and so on. As a result, "Borrowing Costs" provisions of the guidelines, borrowing more than the capitalization rate used to be the weighted average interest rate.

The weighted average interest rate = more than the current special interest of the borrower and the borrower ÷ multiple specialized weighted average principal × 100%

For example: a company for the construction of a fixed asset in January 1, 2001 devoted to borrow 200 million-year lending rate by 6% on March 1 and specialized borrow 200 million-year lending rate of 9%. Fixed Assets Construction of the entities from January 1 to start spending 500,000 yuan, on February 1 expenses 1,000,000 yuan, on March 1 expenses 500,000 yuan. The assumption that the quarterly measurement of corporate borrowing costs capitalized amount.

(1) January 1, 2001 devoted to borrow 200 million-year lending rate by 6%, in the first quarter of the actual interest rate = 200 × 6% ÷ 12 × 3 = 3 (million)

(2) on March 1 and specialized borrow 200 million-year lending rate of 9%, in the first quarter of the actual interest rate = 200 × 9% ÷ 12 × 1 = 1.5 (million)

(3) two actual current loan interest rate of 3 +1.5 = and = 4.5 (million)

(4) in the first quarter of the weighted average loan principal = (200 × 3 +200 × 1) / 3 = 266.67 (million)

(5) specialized in the first quarter of the weighted average loan rate = 4.5/266.67 × 100% = 1.69% (6) specialized in the first quarter of the cost of borrowing the amount of capital = (50 +100 × 60/90 +50 × 30/90) × 1.69% = 2.26 (million)

(B) relating to a discount or premium

1. Borrow a sum of expenditure or more spending.

Took place at a discount or a premium only through issuing bonds in the form of loans, bonds and the discount or premium is actually increasing or reducing the cost of borrowing, can not carry a coupon interest rate of bonds as the capitalization rate, due consideration must be given a discount or premium on the interest To determine the actual impact of capitalization rate, and then by adjusting the capitalization rate to calculate the cost of borrowing the amount of capital. Formula is as follows:

= Capitalization rate (the current bond interest is actually happening in the current period should be ± amortization of discount or premium) ÷ beginning of the book value of bonds × 100%

= Amount of capital to purchase fixed assets, built a total expenditure of the weighted average capitalization rate ×

For example: companies for the construction of a fixed asset, in January 1, 2001 issue of 5-year bonds with a face value of 10,000,000 yuan, 10% of the nominal interest rate, at the end of each year to pay interest, principal payments due, the bond issue price of 9,000,000 yuan . February 1, 2001 expenditures 3,000,000 yuan, on May 1, 2002 expenditures 5,000,000 yuan, calculated at the end of 2001 and the amount of capital at the end of 2002.

(1) the amount of capital in 2001, as follows:

① = face value of bonds carry a coupon interest rate × = 1000 × 10% = 100 (million)

② issue is likely to be of amortized discount = (1000-900) ÷ 5 = 20 (million)

③ bonds beginning book value = 1000-100 = 900 (million)

④ 2001 year bonds capitalization rate = (100 +20) ÷ 900 × 100% = 13.33%

⑤ 2001 the amount of capital = 300 × 11 ÷ 12 × 13.33% = 36.66 million

(2) the amount of capital in 2002, as follows:

① = face value of bonds carry a coupon interest rate × = 1000 × 10% = 100 (million)

② issue is likely to be of amortized discount = (1000-900) ÷ 5 = 20 (million)

③ bonds beginning book value +20-100 = 900 +100 = 920 (million)

④ 2002 year bonds capitalization rate = (100 +20) ÷ 920 × 100% = 13.04% ⑤ 2002 the amount of capital = (300 +500 × 8 ÷ 12) × 13.04% = 82.59 (million)

2. Borrowing more than more than expenditure. If built for the purchase of fixed assets of more than one issue bonds, these bonds again the existence of a discount or premium, the same will only have to borrow more than the above-mentioned formula should be added in amortization of discount or premium, the calculation of the weighted average interest rates. The main calculations are as follows:

The weighted average interest rate = (devoted to the actual current loan interest rate of ± and the amortization period should be at a discount or premium) ÷ specially weighted average loan principal × 100%

= Capitalization rate (the current bond interest is actually happening in the current period should be ± amortization of discount or premium) ÷ beginning of the book value of bonds × 100% = amount of capital to purchase fixed assets, built a total expenditure of the weighted average ×capitalization rate

希望对您有帮助。

Answer 4

与其给这些应付你的人...
不如把分给我吧...

Answer 5

还真有人回答