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.
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.
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.
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.
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.
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