借款费用是企业承担的、与借入资金相关的利息费用。包括:长期、短期借款的利息;与债券相关的折价或溢价的摊销;安排借款时发生的辅助费用;与借入资金有关,作为利息费用调整额的外币借款产生的差额。根据国税发[2000]84号文件,企业发生的的借款费用有的可在税前扣除;有的只能资本化,即先计入有关资产的成本,然后通过折旧或摊销的方式进入成本费用;有的借款费用既不能税前扣除也不得资本化;即使是税前 Borrowing costs are borne by the enterprise, and borrowing costs related to interest costs. Including interest on long-term and short-term loans, amortization of discount or premium related to bonds, ancillary expenses incurred in arranging loans, and the balance of foreign currency borrowings related to borrowed funds as an adjustment to interest expenses. According to Guo Shui Fa [2000] No. 84 Document, the borrowing costs incurred by the enterprise may be deducted before taxation; some may only be capitalized, that is, the cost of the relevant assets shall be accounted for and then entered into the cost through depreciation or amortization Expenses; some borrowing costs can neither be deducted nor capitalized; even before tax