当期用于计算确定借款费用资本化金额的资本化率。
The capitalization rate which is used for calculating and determining the amount of the borrowing costs to be capitalized in the current period.
对企业借款费用资本化的金额、时间及限度进行分析。
The paper analyses the amount and time and limitation of capitalizing loan cost for enterprises.
借款费用资本化存在种种弊端，因此，借款费用宜费用化或递延化。
Because of malpractice at loan cost capital, loan cost must be costed or increased.
新《企业会计准则》中研发费用资本化存在的问题，主要体现在研究支出和开发支出划分的比较模糊，在一定程度上缺乏可操作性；
Research cost capitalization in new Enterprise Accounting Standard is that the division between research and development expenses is unclear and lack of operability to some degree.
消耗性林木类生物资产发生的借款费用，应当在郁闭时停止资本化。?。
The borrowing costs of consumptive biological assets such as forests shall be stopped from being capitalized at the close canopy.
附加和修缮成本已资本化，并且发生了修理和维护费用。
The costs of additions and betterments are capitalized and expenditures for repairs and maintenance are expensed in the period incurred.
这样的成本应被资本化，在不长于4年的期间内摊销到费用中。收藏。
Such cost should be capitalized and amortized to expense over a period of not more than 4 years.
我们认为，企业支付的R&D费用只有在得到投资者认同的前提下才有资本化的意义，否则应将其费用化。
We think that only the investors identify the R&D expenditures, the cost has the meaning of being capitalized, otherwise it should be expensing.
文章对借款费用开始资本化，暂停资本化，停止资本化及资本化金额的计算方法及账务处理作了较为详尽的介绍。
The paper details that the proper loan fund start to, suspend to, and stop to capitalize, as well as the count process for capitalized cost and account operation.
从新的角度对资本化和费用化进行比较，提出目前实行有条件地资本化的理由以及如何资本化的会计处理进行探讨。
This article compares capitalization and cost from new view and lodge the reason of carrying out conditional capitalization nowadays and discussion how to capitalize account management?
需要您的支持准备的前10项Y2011支出备件厂摘要，其目的是，看看是否有一些应予资本化的费用。
Need your support to prepare a plant summary of top 10 items for spare parts spending in Y2011, the purpose is to see if there is some expense should be capitalized.
会计上通常用“资本化”这个词来表述记入资产账户而非费用账户的支出。
The usual accounting entry for amortization consists of a debit to amortization Expense and a credit to the intangible asset account.
这在一定程度上说明新会计准则对R&D支出会计处理方式由全部费用化改为有条件资本化方式的合理性。
The conclusion illustrated the alteration of accounting method of R&D expenditures from capitalization under certain conditions to all expensing was rational.
有条件资本化基本上解决了全部费用化、全部资本化的弊端。
Basically, a conditional capital of the full cost of solving all of the drawbacks of the capital.
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。
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.
高校师资队伍建设支出：费用化或资本化?。
Expenditure for Construction of Teachers in Universities and Colleges: Expensing or Capitalized?
高校师资队伍建设支出：费用化或资本化?。
Expenditure for Construction of Teachers in Universities and Colleges: Expensing or Capitalized?
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