問(wèn)題已解決
某企業(yè)于2020年一月一日
![](https://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
1資本化期間是分兩段2020.1.1-2020.8.31
2021.1.1-2021.9.30
2022 06/21 19:23
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 06/21 19:26
2.2020年專門(mén)借款利息支出
40000000*0.075=3000000
資本化期間利息支出3000000*8/12=2000000
閑散收益是25000000*0.004*6+5000000*0.004*2=640000
資本化金額2000000-640000=1360000
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 06/21 19:26
借在建工程1360000
應(yīng)收利息640000
財(cái)務(wù)費(fèi)用1000000
貸應(yīng)付利息3000000
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784957 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 06/22 09:33
第三問(wèn)呢
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 06/22 09:53
3.2021年專門(mén)借款資本化期間利息支出
40000000*0.075*9/12+20000000*0.06*9/12=3150000
閑散收益是3000000*0.004*9=108000
資本化金額3150000-108000=3042000
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 06/22 09:54
借在建工程3042000
應(yīng)收利息108000
財(cái)務(wù)費(fèi)用1050000
貸應(yīng)付利息4200000
![](/wenda/img/newWd/sysp_btn_eye.png)