2021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)練考情分析本局部屬于根底知識(shí)章節(jié)，在專業(yè)階段考試中主要以單項(xiàng)選擇題和多項(xiàng)選擇題形式出現(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Borrow ing cost資本化期間Capitalization period開始資本化Start capitalizatio n暫停資本化Suspe nd capitalizati on停止資本化Cease capitalizatio n

2、非正常中斷Abn ormally in terrupt借款利息資本化金額Capitalizatio n amount of borrowi ng in terest專門借款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

3、率Weighted 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)用資本化期間確實(shí)定Determ in ati on of Capitalizatio n Period of Borrow ing Cost一開始資本化時(shí)點(diǎn)確實(shí)定Determ in ati on of starti ng point of capitalizatio n借款費(fèi)用開始資本化必須同

4、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)到達(dá)預(yù)定可使用或者可銷售狀態(tài)所必要的購建或者生產(chǎn)活動(dòng)已經(jīng)開始。The borrow ing costs shall not be capitalized uni ess they simulta neouslymeet the followi ng three requireme n ts, i.e., the asset disburseme nts have already occurred, the borrow ing costs have already occurred and the acquisiti on and

5、con 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)在購建或者生產(chǎn)過程中發(fā)生非正常中斷、 且中斷時(shí)間連續(xù)超過 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 o

6、f those 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 購建或者生產(chǎn)符合資本化條件的資產(chǎn)到達(dá)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

7、資本化。Where 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. 購建或者生產(chǎn)符合資本化條件的資產(chǎn)到達(dá)預(yù)定可使用或者可銷售狀態(tài)， 可從以下幾個(gè)方面進(jìn)行判斷：Whe n ide ntify ing whether the

8、 acquisiti 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:已經(jīng)完成。Physical con structi on (in cludi ng in stallme nt ) or manu facturi ng work of those assets which meet the con diti on

9、s of capitalizati on has already bee n completed or substa ntially completed.2. 所購建或者生產(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 根本相符，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 con structed or manu factured meet or basically meet the desig n requireme nts, provisi ons in

10、 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 amo

11、unt 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確實(shí)定應(yīng)當(dāng)按照以下規(guī)定確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，定:With in the period of borrow in

12、g cost capitalizati on, capitalized amount of in terest in curred in each acco un ti ng period should be determ ined accord ing to the following rules:1?為購建或者生產(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 borrow ings for acquiri ng and con struct

13、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 borrowed money as a deposit in

14、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)支出超過專門借款局部的資產(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 ing or manu facturi n

15、g those 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 capitalizati on rate

16、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 weighted average 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 period should n

17、9; texceed 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確實(shí)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)的本錢。With in the capitalizati on period, excha ng

18、e 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。Excha nge differe nee of prin cipal and in teres

19、t 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 日開工興建一棟辦公樓，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

20、年 6 月 30 日完工，到達(dá)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3 000萬元；(2) 20 X1年7月1日，支出5 000萬元，累計(jì)支出8 000萬元；(3) 20 X2 年 1 月 1 日，支出 3 000 萬元，累計(jì)支出 11 000 萬元。華遠(yuǎn)公司為建造辦公樓于 20 X1 年 1 月 1 日專門借款 4 000 萬元，借款期限為 3 年，年利 率為 8%，按年支付利息。除此之外，無其他專門借款。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 4 000萬元，期限為20 X0年12月1日至20 X3年12月1 日，年利率為 6

21、% ，按年支付利息。(2) 發(fā)行公司債券 2 億元，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% o假定全年按 360 天計(jì)算。要求：(1) 計(jì)算 20 X1 年和 20 X2 年專門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。【答案】(1) 20 X1 年專門借款利息資本化金額 =4000 X

22、8% 1 000 X0.5% X6 = 290 (萬 元)Amount of capitalized interest on special borrowings in 20X1 = 40.00 X 8%10.00 X 0.5% X 6 = 2.9 million Yuan20 X2 年專門借款利息資本化金額 = 4000 X8% X180/360 = 160 (萬元)X2 = 40.00 X 8%Amount of capitalized in terest on special borrow ings in 20x 180/360 = 1.60 millio n Yua n(2) 一般借款

23、的資本化率 (年)=( 4 000 X6% + 20 000 X8% )/ (4 000 + 20 000 ) =7.67%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 X 180/360 = 2 000 (萬元)Weighted average of asset disburseme nt from gen eral borrow ings in 20X1=

24、40.00 X 180/360 =20.00 million Yuan20 X1 年一般借款利息資本化金額 =2 000 X 7.67% = 153.40 (萬元)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 )X 180/360 =3 500 ( 萬元 )Weighted average of asset disburseme nt from gen eral borrow ings 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 X