"Past transactions or events" mentioned in preceding paragraph include acquisition, production, construction or other transactions or events.
前款所指的企业过去的交易或者事项包括购买、生产、建造行为或其他交易或者事项。
The acquisition, construction or production activities which are necessary to prepare the asset for its intended use or sale have started.
为使资产达到预定可使用或者可销售状态所必要的购建或者生产活动已经开始。
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.
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。
应用推荐