《企业会计准则第17号——借款费用》中,借款利息费用资本化金额的计算公式及资本化的借款范围和资产范围均发生了变化。文章通过实例分析,阐述了专门借款利息费用的会计处理方法,指出了借款利息费用的会计处理核心问题是确定其资本化金额,并以实例进行了简要分析。 Accounting Standards for Business Enterprises No. 17 - Borrowing Costs, the formula for calculating the capitalized amount of interest expenses on borrowings and the range of capitalized borrowings and the range of assets have all changed. Through an example analysis, the article elaborates the accounting treatment method of special loan interest expense, and points out that the core problem of accounting treatment of loan interest expense is to determine the amount of capitalization, and gives a brief analysis by examples.