1.
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
2.
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
3.
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
4.
Borrowing cost
借款费用,借款成本
5.
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
6.
Applying Excel to Calculate the Captalization Amount of Loan Expenses;
利用Excel计算借款费用资本化金额
7.
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。
8.
Interest of loan and other related expenses for acquiring fixed assets that incurred after the assets having been put into opera- tion shall be accounted for as current profit of loss.
在固定资产投入使用之后发生的借款利息和有关费用，以及外币的汇兑差额，应计入当期损益。
9.
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
10.
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
11.
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
12.
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
13.
deferred charges
延期费; 预付 款; 滚存[递延]费用; 递延借项
14.
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
15.
On the other hand an investment banks commitment is not to you.
另外投资银行是不向借款人承担义务。
16.
Stable development was seen in foreign direct investment and China's borrowing from overseas declined.
外商直接投资平稳发展，对外借款下降。
17.
financial spread: Income from loans and investments minus cost of Borrowing.
财务利差: 即贷款和投资的收入减去借款成本。
18.
Optimal Portfolio Choice with Borrowing Rate Higher Than Deposit Rate When Investing into a Project;
投资于实业项目且借款利率高于存款利率时的投资组合优化问题