capitalization of borrowing costs 中文意思是什麼
capitalization of borrowing costs
解釋
借入成本資本化- capitalization : n. 1. 資本化;〈美國〉投資。2. (收入等的)資本估價。3. 作首都。4. 〈美國〉用大寫。
- of : OF =Old French 古法語。
- borrowing : n. 借,借用;借用的東西,借用的詞[譬喻等];模仿其他民族的風俗。
- costs : 訟費
-
Article 11 where the acquisition and construction or production of a qualified asset is interrupted abnormally and the interruption period lasts for more than 3 months, the capitalization of the borrowing costs shall be suspended
第十一條符合資本化條件的資產在購建或者生產過程中發生非正常中斷、且中斷時間連續超過3個月的,應當暫停借款費用的資本化。
分享友人