有关借款费用的会计处理，在国际上通常有两种做法：　一是“借款费用费用化”，即于发生时直接确认为当期费用， 二是“借款费用资本化”即将借款费用作为购置某项资产 的部分历史成本反映在企业的会计报表中。相应地，对于借 款所发生的费用是否应资本化的问题，在会计界存 The accounting treatment of the borrowing costs generally has two kinds of practices in the world: one is “the cost of borrowing costs”, which is recognized directly as the current costs when incurred; the other is the “capitalization of borrowing costs” borrowing costs as an acquisition of an item Part of the historical cost of the asset is reflected in the company’s financial statements. Accordingly, the question of whether capitalization of borrowing costs should be capitalized is in the accounting profession