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

1、專題四借款費(fèi)用目錄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)，在專業(yè)階段考試中主要以單選題和多選題形式出現(xiàn)，但也有可能與應(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)注專門借款資本化和費(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borrowing cost資本化期間capitalization period開(kāi)始資本化start capitalization暫停資本化suspend capitalization停止資本化cease capitalization非正

2、常中斷abnormally interrupt借款利息資本化金額capitalization amount of borrowing interest專門借款specific borrowing一般借款general borrowing長(zhǎng)期借款long-term loans利息費(fèi)用interest expense利息收入interest income非流動(dòng)性負(fù)債non-current liabilities資產(chǎn)支出加權(quán)平均數(shù)weighted average of asset disbursements資本化率capitalization rate加權(quán)平均利率weighted average i

3、nterest rate外幣借款匯兌差額exchange difference of foreign currencyborrowing應(yīng)付利息interest payable應(yīng)收利息interest 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determination of capitalization period of borrowing cost（一）開(kāi)始資本化時(shí)點(diǎn)的確定determination of starting point of capitalization借款費(fèi)用開(kāi)始資本化必須同時(shí)滿足三個(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

4、使用或者可銷售狀態(tài)所必要的購(gòu)建或者生產(chǎn)活動(dòng)已經(jīng)開(kāi)始。the borrowing costs shall not be capitalized unless they simultaneouslymeet the following three requirements, i.e., the asset disbursements havealready occurred, the borrowing costs have already occurred and theacquisition and construction or production activities which are

5、 necessary toprepare the asset for its intended 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 acquisition and construction or production of those assetswhich meet the conditions of capitalization is

6、 interrupted abnormally and theinterruption period lasts for more than 3 months, the capitalization of theborrowing costs shall be suspended.（三）停止資本化的時(shí)點(diǎn)the cessation point of capitalization購(gòu)建或者生產(chǎn)符合資本化條件的資產(chǎn)達(dá)到預(yù)定可使用或者可銷售狀態(tài)時(shí)，借款費(fèi)用應(yīng)當(dāng)停止資本化。where acquisition and construction or manufacturing of those assets

7、 which meet the conditions of capitalization reach the condition of intended use or sale, capitalization of borrowing 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)定可使用或者可銷售狀態(tài)，可從下列幾個(gè)方面進(jìn)行判斷：when identifying whether the acquisition and construction ormanufacturing of qualified assets that reach the condit

8、ion of intended use orsale or not, the following aspects should be considered: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 construction （including installment ） or manufacturing work ofthose assets which meet the conditions of capitalization has already been completed or substantially com

9、pleted.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 正常使用或者銷售。qualified assets which are acquired and constructed or manufactured meetor basically meet the design requirements, provisions in contract ormanufacturing requirements is corresponding or almost correspondin

10、g, even though very few do not match with requirements in design, contract or production requirements, it does not affect the normal 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 constructed or

11、 manufactured occur little or almost no longer occur.考點(diǎn)二：借款利息資本化金額的確定determination of interest of borrowing 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)定確止：within the period of borrowing cost capitalization, capitalized amount of interest incurred in each accounting period should be dete

12、rmined according to the following rules:1 .為購(gòu)建或者生產(chǎn)符合資本化條件的資產(chǎn)而借入專門借款的，應(yīng)當(dāng)以專門借款當(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 borrowings for acquiring and constructing or manufacturing those assets that meet the conditions of capitalization, the amount could be determined by the

13、actual interest incurred from the specific borrowings during the period of capitalization less the income of interest earned on the unused borrowed money as a deposit in the bank or income obtained from the unused borrowed money as a temporary investment during the period of capitalization.2 .為購(gòu)建或者生

14、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)專門借款部分的資產(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 general borrowings for acquiring and constructing or manufacturing those assets that meet the conditions of capitalization, interest expense of general borrowings to be capitalized should be calculated and reco

15、gnized by the weighted average asset disbursements minus the special borrowings, the result of which is multiplied by the capitalization rate of the general borrowings 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。capitalization rate should be determined in accordance with weighted average interest rate of general bo

16、rrowings.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 interest incurred in each accounting period shouldn t exceed the actual interest amount of relevant borrowings incurred in that period.考點(diǎn)三：外幣借款匯兌差額資本化金額的確定determination of capitalized amount relating to the foreign currencyex

17、change difference在資本化期間內(nèi)，外幣專門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。within the capitalization period, exchange differences of principal andinterest of special borrowings denominated in foreign currency should be capitalized and charged to the cost of assets that meet the conditions of capitalization

18、.而除外幣專門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。exchange difference of principal and interest of other borrowingsdenominated in foreign currency that exclude special borrowings denominated in foreign currency should be charged into finance cost, and charged into profits and losses of current period.

19、同步系統(tǒng)訓(xùn)練【例題1 計(jì)算題】華遠(yuǎn)公司于20x1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 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) 20x1年1月1日，支出3 000萬(wàn)元；(2) 20x1年7月1日，支出5 000萬(wàn)元，累計(jì)支出8 000萬(wàn)元；(3) 20x2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20x1年1月1日專門借款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)其他專門借款。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

20、 000萬(wàn)元，期限為20x0年12月1日至20x3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，發(fā)行日為20x0年1月1日，期限為5年，年利率為 8%,按年支付利息。閑置專門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%。假定全年按360天計(jì)算。要求：(1)計(jì)算20x1年和20x2年專門借款利息資本化金額。(2)計(jì)算20 x1年和20x2年一般借款利息資本化金額。(3)計(jì)算20 x1年和20x2年利息資本化金額。(4)編制20x1年和20x2年與利息資本化金額有關(guān)的會(huì)計(jì)分錄?！敬鸢浮?1) 20x1年專門借款利息資本化金額=4000 x8% 1 000

21、 x0.5% x6=290 (萬(wàn) 元)amount of capitalized interest on special borrowings in 20x1 = 40.00 x 8%10.00 x 0.5% x 6 = 2.9 million yuan20x2年專門借款利息資本化金額= 4000 x8%x 180/360 =160 (萬(wàn)元)amount of capitalized interest on special borrowings in 20x2 = 40.00 x 8%x 180/360 =1.60 million yuan(2)一般借款的資本化率(年)=(4 000 x6%

22、+ 20 000 x8%)/ (4 000 +20 000 ) =7.67%capitalization (annual) rate of general borrowings = (40.00 x 6%+ 200.00 x 8%) / (40.00 +200.00 ) =7.67%20x1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 disbursement from general borrowings in 20x1= 40.00 x 180/360 =20.00 million yuan2

23、0x1年一般借款利息資本化金額=2 000 x7.67% =153.40 (萬(wàn)元)amount of capitalized interest on general borrowings in 20x1 =20.00 x7.67% =1.534 million yuan20x2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 disbursement from general borrowings in 20x2=(40.00 +30.00 ) x 180/360 =35.00 million yuan20 x2年一般借款利息資本化金額=3 500 x7.67% =268.45 (