《企业会计准则第17号——借款费用》规定,借款费用是指企业因借款而发生的利息及其他相关成本,包括借款利息、折价或溢价的摊销、附助费用以及因外币借款而发生的汇兑差额等。但在借款费用的确认与计量中却未考虑股东逾期出资情况下公司借款利息的账务处理问题。 Accounting Standards for Enterprises No. 17 - Borrowing Costs stipulates that borrowing costs refer to the interest and other related costs incurred by an enterprise due to borrowings, including interest on borrowings, amortization of discounts or premiums, ancillary expenses and borrowings due to foreign currency Exchange differences and so on. However, in the confirmation and measurement of the borrowing costs, the accounting treatment of the interest of the company’s borrowings under the circumstance of shareholders’ overdue contribution has not been considered.