摘要
借款费用资本化或费用化的正确处理将直接影响到企业财务状况反映的真实性，本文主要就新旧会计准则借款费用的差异进行比较分析并提出了会计处理过程中应该注意的问题。
The correct handling of the capitalization of loan expense has a direct influence on the truth of enterprise accounting. This paper compares and analyzes the differences between the new and old ＂Enterprise Accounting Criteria-Loan Expense＂ and also puts forward the problems necessary to be paid attention to in accounting handling.
关键词
借款费用
资本化
差异比较
loan expense
capitalization
difference comparison
