MN公司借款费用资本化与费用化研究

发布时间：2018-03-07 12:33

本文选题：MN公司　切入点：借款费用　出处：《东北大学》2014年硕士论文　论文类型：学位论文

【摘要】：借款费用是指企业因借款而发生的利息及其他相关成本。企业发生的借款费用,可直接归属于符合资本化条件的资产购建或者生产的,应当予以资本化,计入相关资产成本,即借款费用资本化;其他借款费用,应当在发生时根据其发生额确认为费用,计入当期损益,即借款费用费用化。借款费用发生后是资本化还是费用化以及金额的多少都直接影响到企业成本费用的确认与计量,进而影响企业的财务状况与经营成果,借款费用资本化与费用化的会计核算对于准确计量固定资产的成本、加强财务管理、真实地反映企业的财务状况和经营成果及提高企业会计信息的质量具有重要的现实意义。本文在阐述借款费用资本化与费用化理论的基础上,从钢铁行业MN公司借款费用会计核算现状入手,分析其在借款费用资本化与费用化确认及计量中存在的问题及成因,包括借款费用资本化还是费用化成为调节利润的手段、借款利息资本化计算方法繁琐、借款费用在资产间的分配不明确、借款费用开始、暂停和停止资本化的条件难以判断等。依据借款费用资本化与费用化的国内外会计制度规范,借鉴其他公司在处理借款费用资本化与费用化方面的先进经验,结合MN公司的生产经营、盈利水平、项目建设等方面的情况,提出实施和改进借款费用资本化与费用化会计核算的方法和措施。通过探讨改进企业借款费用资本化与费用化核算的方法和措施,全面提升企业借款费用的核算管理水平,客观的反映企业的财务状况与经营成果。特别是现阶段钢铁行业形势严峻,企业利润微薄甚至亏损,借款费用居高不下,希望能够帮助MN公司进一步提升经营管理水平,提高经济效益,实现企业战略目标,同时也希望能对相关企业具有一定的借鉴作用。
[Abstract]:The borrowing cost refers to the interest and other related costs incurred by the enterprise as a result of borrowing. Where the borrowing expenses incurred by the enterprise can be directly attributable to the purchase, construction or production of assets that meet the conditions of capitalization, they shall be capitalized and recorded into the relevant asset costs, That is, the borrowing costs are capitalized; other borrowing expenses shall be recognized as expenses on the basis of the amount incurred at the time of their occurrence, and shall be recorded into the profits and losses of the current period, That is to say, the cost of borrowing is capitalized or expensed, and the amount of money has a direct impact on the recognition and measurement of the cost of the enterprise, and then affects the financial situation and operating results of the enterprise. The capitalization of borrowing costs and the accounting of expenses can accurately measure the cost of fixed assets and strengthen financial management. It is of great practical significance to truly reflect the financial situation and operating results of enterprises and to improve the quality of accounting information of enterprises. Based on the present situation of borrowing cost accounting of MN Company in iron and steel industry, this paper analyzes the existing problems and causes in the confirmation and measurement of borrowing cost capitalization and expense, including the capitalization of borrowing cost or the conversion of cost into a means to adjust profits. The calculation method of capitalization of loan interest is complicated, the distribution of borrowing cost among assets is not clear, the loan cost starts, the condition of suspending and stopping capitalization is difficult to judge and so on. To learn from the advanced experience of other companies in dealing with capitalization and expense of borrowing costs, combined with the production and operation, profit level, project construction of MN Company, etc. This paper puts forward the methods and measures to implement and improve the capitalization and expense accounting of the borrowing costs. By exploring the methods and measures to improve the capitalization and expense accounting of the borrowing costs of the enterprises, the management level of the accounting and management of the borrowing costs of the enterprises is improved in an all-round way. Objectively reflecting the financial situation and operating results of the enterprises. Especially, at this stage, the steel industry is in a grim situation, the profits of the enterprises are meagre or even losses, and the borrowing costs remain high. It is hoped that it can help MN Company to further improve its management level. Improve economic efficiency, realize the strategic goal of enterprises, and also hope to have a certain reference for related enterprises.
【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.31

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