capitalized costs 中文意思是什麼
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The difference between the actual payment and the current value of the purchase price shall be included in the current profits and losses within the credit period, unless it shall be capitalized in accordance with the accounting standards no. 17 - borrowing costs
實際支付的價款與購買價款的現值之間的差額，除按照《企業會計準則第17號- -借款費用》應予資本化的以外，應當在信用期間內計入當期損益。
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