借款费用会计处理的核心问题是：借款费用是应该资本化还是费用化？与其相关的有另外两个问题：一是在借款金额和实际用款金额不一致的情况下，是按借款金额计算利息还是按实际用款计算利息。二是在借款的时间和实际用款时间不一致的情况下，是按借款时间计息还是按实际用款时 The core problem of accounting of loan expenses is: Should the loan expenses be capitalized or expensed? Related to its two other questions: First, the amount of borrowing money and the actual amount of money inconsistent circumstances, the loan amount is calculated according to the actual interest or interest calculated. Second, when the borrowing time is different from the actual borrowing time, whether it is based on the borrowing time or the actual borrowing time