1.
Applying Excel to Calculate the Captalization Amount of Loan Expenses;
利用Excel计算借款费用资本化金额
2.
Discussion on the Audit on the Borrowing Cost Capitalization for Fixed Asset Investment;
浅议固定资产投资借款费用资本化审计
3.
On the influence of old new accounting postulates to borrowing costs capitalization;
试析新旧会计准则对借款费用资本化的影响
4.
Problem Existing in Accounting the Capitalization of Borrowing Expenses;
关于借款费用资本化会计处理存在的两个问题
5.
The Time Amount of the Capitalization of Loan Expenses and the Accounting Example;
借款费用资本化时间金额确认及会计处理范例
6.
The Comparison of Transforming Loar Cost to Capital Between Chinese and American Accounting Standard;
中美会计准则关于借款费用资本化处理的比较与思考
7.
Borrowing cost
借款费用,借款成本
8.
Exploration on Checking and Capitalization of Capital Construction Loans in Colleges;
高等学校基建借款费用的核算及其资本化探讨
9.
Capital expenditure can be financed by borrowing; operating expenditure should not.
资本支出可以靠借款，而运营费用不行。
10.
Accounting Treatment for Borrowing Expenseof Fixed Assets Special Borrowing;
固定资产专门借款的借款费用的会计处理
11.
charge of capital; carrying cost (of capital):the interest on debit Balances.
资本费用;(资本)置存成本:即借方余额中的利率。
12.
Expenses of Borrowed Funds Using for Investment in Enterprises under the New Tax Policies and the Old Ones;
投资借款费用在新旧税收政策下的比较和思考
13.
The Accounting of the Cost of Long-term Loan Interest and the Profits of Bond Investment Interest;
长期借款利息费用和债券投资利息收益的核算
14.
The Main Changs and Effects of the New Loan Expenses Standard;
新借款费用准则的主要变化及其应用效果
15.
Changes of Loan Expenses in Enterprise New Accounting Standard;
企业新会计准则关于借款费用的变化解析
16.
Prove: Capital Pre-ratepaying Cost of Long-term Loan Is Equal to Loan Compound Interest Rate per Annum;
证明“长期借款税前资本成本=借款年复利率”
17.
deferred charges
延期费; 预付 款; 滚存[递延]费用; 递延借项
18.
cost of the Bank's average outstanding borrowings
世界银行未清偿借款的平均费用