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blade8932 · 2022年10月25日

How much is the total capitalized interest during the loan term?问题是在这个期间,那就是第一年内,第一年内没建完,所以应该计0才是啊

NO.PZ2018062004000154

问题如下:

To build new production lines, company TDC borrowed a certain amount of money last year. The relevant data is listed as following:

Borrowing date:1/1/2017

Amount borrowed:$100 million

Annual interest rate:12%

Term of the loan:4 years

The payment method considers annual payment of interest only, principal amortization is due at the end of the loan term.The  new production lines need 1 year to build, during that period, company TDC managed to earn $2 million by investing in the loan proceeds. How much is the total capitalized interest during the loan term?

选项:

A.

$10 million

B.

$12 million

C.

$48 million

解释:

A is correct. Based on IFRS, borrowing costs should  be capitalized until the tangible asset is ready for use.The interest that accrues during the construction period must be capitalized as a part of the asset's cost. Total capitalized interest=($100 million x 12% x1 year)-2 million= $10 million

RT,老师我的理解有问题吗?如果有问题,原因又是什么?

1 个答案

Kiko_品职助教 · 2022年10月27日

嗨,努力学习的PZer你好:


问的是贷款期间需要确认的total资本化利息是多少。没有问第一年内还是什么,思路好像有点跑偏啊。

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