2019年注冊會計師考前要點分析、難點講解匯總,專題四借款費用

1、專題四借款費用目錄01考情分析02詞匯歸納總結(jié)03重點、難點講解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)重點關(guān)注專門借款資本化和費用化以及一般借款資本化和費用化金額的 計算。詞匯歸納總結(jié)借款費用Borrow ing cost資本化期間Capitalization period開始資本化Start capitalizati on暫停資本化Suspe nd capitalizati on停止資本化Cease capitalizati

2、o n非正常中斷Abnormally interrupt借款利息資本化金額Capitalization amount of borrowing interest專門借款Specific borrow ing一般借款Gen eral borrow ing長期借款Lon g-term loa ns利息費用In terest expe nse利息收入In terest in come非流動性負債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)平均利率W

3、eighted average in terest rate外幣借款匯兌差額Excha nge differe nee of foreig n curre ncy borrow ing應(yīng)付利息In terest payable應(yīng)收利息In terest receivable重點、難點講解考點一：借款費用資本化期間的確定Determ in ati on of Capitalizatio n Period of Borrow ing Cost（一）開始資本化時點的確定Determ in ati on of starti ng point of capitalizatio n借款費用開始資本化必須同

4、時滿足三個條件，即資產(chǎn)支出已經(jīng)發(fā)生、借款費用已經(jīng)發(fā)生、 為使資產(chǎn)達到預(yù)定可使用或者可銷售狀態(tài)所必要的購建或者生產(chǎn)活動已經(jīng)開始。theThe borrow ing costs shall not be capitalized uni ess they simulta neously meet the following three requirements, i.e., the asset disbursements have already occurred, borrowi ng costs have already occurred and the acquisiti on and con

5、 structi on orproduction activities which are necessary to prepare the asset for its intended use or sale have already started.（二）暫停資本化的時間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、且中斷時間連續(xù)超過 3 個 月的，應(yīng)當暫停借款費用的資本化。Where the acquisition and construction or production of those as

6、sets which meet the conditions of capitalization is interrupted abnormally and the interruption period lasts for more than 3 months, the capitalization of the borrowing costs shall be suspended.（三）停止資本化的時點The cessation point of capitalization 購建或者生產(chǎn)符合資本化條件的資產(chǎn)達到預(yù)定可使用或者可銷售狀態(tài)時，借款費用應(yīng)當停 止資本化。Whereacquisi

7、tion and construction or manufacturing of those assets which meet the conditions of capitalization reach the condition of intended use or sale, capitalization of borrowing costs should be ceased.購建或者生產(chǎn)符合資本化條件的資產(chǎn)達到預(yù)定可使用或者可銷售狀態(tài)，可從下列幾個方面 進行判斷：When identifying whether the acquisition and construction or

8、 manufacturing of qualified assets that reach the condition of intended use or sale or not, the following aspects should be considered:1. 符合資本化條件的資產(chǎn)的實體建造（包括安裝）或者生產(chǎn)工作已經(jīng)全部完成或者實質(zhì)上 已經(jīng)完成。Physical construction（including installment） or manufacturing work of thoseassets which meet the conditions of capital

9、ization has already been completed or substantially 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，即使有極個別與設(shè)計、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 meet or basically meet the design requirements, provisions in contract or manufactu

10、ring requirements is corresponding or almost corresponding, 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 t

11、he qualified assets which are acquired and constructed or manufactured occur little or almost no longer occur.考點二：借款利息資本化金額的確定Determination of Interest of Borrowing Cost to be Capitalized 在借款費用資本化期間內(nèi)，每一會計期間的利息資本化金額，應(yīng)當按照下列規(guī)定確定： Within the period of borrowing cost capitalization, capitalized amount of

12、 interest incurred in each accounting period should be determined according 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)當以專門借款當期實際發(fā) 生的利息費用，減去將尚未動用的借款資金存入銀行取得的利息收入或進行暫時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 condition

13、s of capitalization, the amount could be determined by the 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 tempora

14、ry investment during the period of capitalization.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)當根據(jù)累計資產(chǎn)支 出超過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 genera

15、l borrowings to be capitalized should be calculated and recognized 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)當根據(jù)一般借款加權(quán)平均利率計算確定。Capitalization rate should be determined in

16、accordance with weighted average interest rate of general borrowings.3. 每一會計期間的利息資本化金額，不應(yīng)當超過當期相關(guān)借款實際發(fā)生的利息金額。The capitalized amount of interest incurred in each accounting period shouldnt exceed the actual interest amount of relevant borrowings incurred in that period.考點三：外幣借款匯兌差額資本化金額的確定Determinatio

17、n of Capitalized Amount Relating to the Foreign Currency Exchange 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)當予以資本化，計入符合資 本化條件的資產(chǎn)的成本。Within the capitalization period, exchange differences of principal and interest of special borrowings denominated in foreign currency should be capitalized and charged to t

18、he cost of assets that meet the conditions of capitalization.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)當作為財務(wù)費 用，計入當期損益。Exchange difference of principal and interest of other borrowings denominated in foreign currency that exclude special borrowings denominated in foreign currency should be charged into financ

19、e cost, and charged into profits and losses of current period.同步系統(tǒng)訓(xùn)練【例題1 計算題】華遠公司于20X 1年1月1日動工興建一棟辦公樓，工程采用出包方 式，每半年支付一次工程進度款。工程于 20X 2年6月30日完工，達到預(yù)定可使用狀態(tài)。華遠公司建造工程資產(chǎn)支出如下：（1 ）20X 1 年 1 月 1 日，支出 3 000 萬元；（2）20X 1 年 7 月 1 日，支出 5 000 萬元，累計支出 8 000 萬元；（3）20X 2 年 1 月 1 日，支出 3 000 萬元，累計支出 11 000 萬元。 華遠公司為建造辦

20、公樓于 20X1 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銀行取得長期借款4 000萬元，期限為20X 0年12月1日至20X 3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20X 0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時性投資，暫時性投資月收益率為0.5%。假定全年按 360 天計算。要求：( 1 )計算 20X 1 年和 20X 2 年專門借款利息資本化金額。( 2)計算 20X 1

21、年和 20X 2 年一般借款利息資本化金額。( 3)計算 20X 1 年和 20X 2 年利息資本化金額。( 4)編制 20X 1 年和 20X 2 年與利息資本化金額有關(guān)的會計分錄?！敬鸢浮?1) 20X 1年專門借款利息資本化金額= 4000X 8%- 1 000 X 0.5%X 6= 290 (萬元)Amount of capitalized interest on special borrowings in 20X 1 = 40.00 X 8% 10.00X 0.5%X 6=2.9 million Yuan20X 2年專門借款利息資本化金額=4000X 8%X 180/360 = 16

22、0 (萬元)Amount of capitalized interest on special borrowings in 20X2=40.00X 8%X180/360=1.60 million Yuan(2) 一般借款的資本化率(年)=( 4 000X6%20 000X8%) /(4 00020 000)=7.67% Capitalization (annual ) rate of general borrowings =(40.00X 6%200.00 X 8%)/ (40.00200.00)= 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 X 180/360 =

23、 2 000(萬元)Weighted average of asset disbursement from general borrowings in 20X1=40.00X 180/360 =20.00 million Yuan20X 1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=20.00X 7.67%=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)X 180/360 = 3 500 (萬 元)We