capitalization of interests 中文意思是什麼
capitalization of interests
解釋
滾利作本- 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。
- interests : 多種利益
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Where a general borrowing is used for the acquisition and construction or production of assets eligible for capitalization, the enterprise shall calculate and determine the to - be - capitalized amount of interests on the general borrowing by multiplying the weighted average asset disbursement of the part of the accumulative asset disbursements minus the general borrowing by the capitalization rate of the general borrowing used
（二）為購建或者生產符合資本化條件的資產而佔用了一般借款的，企業應當根據累計資產支出超過專門借款部分的資產支出加權平均數乘以所佔用一般借款的資本化率，計算確定一般借款應予資本化的利息金額。 -
Capitalization of interests
利息資本化
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