问题如下图：
选项：
A. 
B. 
C. 
解释：
其实有个理解上的问题想问。。。
整个loan term是4年，为什么不是用总的int=48M来算？
NO.PZ2018062004000154 问题如下 In IFRS，to builnew proction lines, company T borrowea certain amount of money last year. The relevant ta is listefollowing:Borrowing te1/1/2017Amount borrowe$100 million Annuinterest rate12%Term of the loan4 yearsThe payment methoconsirs annupayment of interest only, principamortization is e the enof the loterm.The new proction lines nee1 yeto buil ring thperio company T manageto earn $2 million investing in the loprocee. How muis the totcapitalizeinterest ring the loterm? A.$10 million B.$12 million C.$48 million A is correct. Baseon IFRS, borrowing costs shoul capitalizeuntil the tangible asset is rea for use.The interest thaccrues ring the construction periomust capitalizea part of the asset's cost. Totcapitalizeinterest=($100 million x 12% x1 year)-2 million= $10 million 想请问下，这个贷款的期限不是四年吗？四年的话，即使一年房子就盖好了，也会产生四年的利息呀？
NO.PZ2018062004000154问题如下 In IFRS，to builnew proction lines, company T borrowea certain amount of money last year. The relevant ta is listefollowing:Borrowing te1/1/2017Amount borrowe$100 million Annuinterest rate12%Term of the loan4 yearsThe payment methoconsirs annupayment of interest only, principamortization is e the enof the loterm.The new proction lines nee1 yeto buil ring thperio company T manageto earn $2 million investing in the loprocee. How muis the totcapitalizeinterest ring the loterm? A.$10 millionB.$12 millionC.$48 millionA is correct. Baseon IFRS, borrowing costs shoul capitalizeuntil the tangible asset is rea for use.The interest thaccrues ring the construction periomust capitalizea part of the asset's cost. Totcapitalizeinterest=($100 million x 12% x1 year)-2 million= $10 million产生的2万块也是利息？可以抵消应付利息？
NO.PZ2018062004000154 问题如下 In IFRS，to builnew proction lines, company T borrowea certain amount of money last year. The relevant ta is listefollowing:Borrowing te1/1/2017Amount borrowe$100 million Annuinterest rate12%Term of the loan4 yearsThe payment methoconsirs annupayment of interest only, principamortization is e the enof the loterm.The new proction lines nee1 yeto buil ring thperio company T manageto earn $2 million investing in the loprocee. How muis the totcapitalizeinterest ring the loterm? A.$10 million B.$12 million C.$48 million A is correct. Baseon IFRS, borrowing costs shoul capitalizeuntil the tangible asset is rea for use.The interest thaccrues ring the construction periomust capitalizea part of the asset's cost. Totcapitalizeinterest=($100 million x 12% x1 year)-2 million= $10 million 谢谢老师
NO.PZ2018062004000154 问题如下 To builnew proction lines, company T borrowea certain amount of money last year. The relevant ta is listefollowing:Borrowing te1/1/2017Amount borrowe$100 million Annuinterest rate12%Term of the loan4 yearsThe payment methoconsirs annupayment of interest only, principamortization is e the enof the loterm.The new proction lines nee1 yeto buil ring thperio company T manageto earn $2 million investing in the loprocee. How muis the totcapitalizeinterest ring the loterm? A.$10 million B.$12 million C.$48 million A is correct. Baseon IFRS, borrowing costs shoul capitalizeuntil the tangible asset is rea for use.The interest thaccrues ring the construction periomust capitalizea part of the asset's cost. Totcapitalizeinterest=($100 million x 12% x1 year)-2 million= $10 million 只有在建造期间的利息才能资本化吗？那像题目说的一年建好了那就只有这一年的利息才能资本化？而不是整个贷款期限的利息资本化？
NO.PZ2018062004000154 问题如下 To builnew proction lines, company T borrowea certain amount of money last year. The relevant ta is listefollowing:Borrowing te1/1/2017Amount borrowe$100 million Annuinterest rate12%Term of the loan4 yearsThe payment methoconsirs annupayment of interest only, principamortization is e the enof the loterm.The new proction lines nee1 yeto buil ring thperio company T manageto earn $2 million investing in the loprocee. How muis the totcapitalizeinterest ring the loterm? A.$10 million B.$12 million C.$48 million A is correct. Baseon IFRS, borrowing costs shoul capitalizeuntil the tangible asset is rea for use.The interest thaccrues ring the construction periomust capitalizea part of the asset's cost. Totcapitalizeinterest=($100 million x 12% x1 year)-2 million= $10 million ($100 million x 12% x1 year)什么意思啊 为什么要乘以1？
