利息资本化(capitalization of interests) 将借款利息支出确认为一项资产。需要相当长时间才能达到可销售状态的存货以及投资性房地产等所发生的借款利息支出,亦是利息资本化的范围。
作为虚拟资本的股票价格不外乎是一种与利息率相关的股息收入的资本化。
The stock price as the dummy capital is capitalization of stock interest related with interest rate.
第九条在资本化期间内,外币专门借款本金及利息的汇兑差额,应当予以资本化,计入符合资本化条件的资产的成本。
Article9during the period of capitalization the exchange balance on foreign currency borrowings shall be capitalized and shall be recorded into the cost of assets eligible for capitalization.
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