借款费用资本化问题研究-财务管理论文|开题报告|毕业论文|文献综述-财务管理MBA论文 关键字：借款费用；借款费用资本化；建议 [gap=945]KeyWords: Borrowing costs;Capitalization of borrowing costs;Recommended
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cease capitalization of borrowing costs 借款费用停止资本化
Article 12 the capitalization of the borrowing costs shall be ceased when the qualifying asset under acquisition, construction or production is ready for the intended use or sale.
第十二条购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态时，借款费用应当停止资本化。
The capitalization rate which is used for calculating and determining the amount of the borrowing costs to be capitalized in the current period.
当期用于计算确定借款费用资本化金额的资本化率。
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