专门借款，是指为购建或者生产符合资本化条件的资产而专门借入的款项。
The term "specifically borrowed fund" refers to a fund which is borrowed specifically for the acquisition, construction or production activities for preparing an asset eligible for capitalization.
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.
它是专门设计用于借款人负担不起首期。
It is specially designed for the borrowers who cannot afford the downpayment.
它是专门设计用于借款人负担不起首期。
It is specially designed for the borrowers who cannot afford the downpayment.
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