《企业会计制度》和《企业会计准则———借款费用》对借款费用问题作了新的决定，详细阐述了什么是借款费用，明确了借款费用开始资本化的条件；如何根据资本支出确定利息资本化金额；遵循“实质重于形式”原则确定停止资本化的时点等。其中借款费用开始或停止资本化时间的确? “Enterprise Accounting System” and “Accounting Standards for Business Enterprises - Borrowing Costs” made a new decision on the issue of borrowing costs, elaborating on what is borrowing costs and clarifying the conditions under which borrowing costs begin to be capitalized; and how to determine interest based on capital expenditures The amount of capitalization; follow the “substance over form” principle to determine when to stop capitalization and so on. Which of the borrowing costs to start or stop the capitalization of time?