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.
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