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Hugo(Xie Lanzhi) · 2020年02月05日

问一道题:NO.PZ2016012101000154

问题如下:

BAURU, S.A., a Brazilian corporation, borrows capital from a local bank to finance the construction of its manufacturing plant. The loan has the following conditions:

The construction of the plant takes two years, during which time BAURU earned BRL 10 million by temporarily investing the loan proceeds. Which of the following is the amount of interest related to the plant construction (in BRL million) that can be capitalized in BAURU’s balance sheet?

选项:

A.

130.

B.

140.

C.

210.

解释:

A   is correct.

Borrowing costs can be capitalized under IFRS until the tangible asset is ready for use. Also, under IFRS, income earned on temporarily investing the borrowed monies decreases the amount of borrowing costs eligible for capitalization. Therefore, Total capitalized interest = (500 million×14%×2 years)–10 million = 130 million.

The construction of the plant takes two years. 题里面说了2年才能建好,答案里说要等建好了才能开始资本化利息,那不就是从第三年开始资本化利息吗?答案里面的时间为什么乘以了2?

1 个答案

Olive_品职助教 · 2020年02月06日

嗨,努力学习的PZer你好:


Borrowing costs can be capitalized under IFRS until the tangible asset is ready for use.

这句话的意思是在ready for use之前的利息可以资本化。


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Hugo(Xie Lanzhi) · 2020年02月16日

意思就是说利息费用在ready for use 之前都是可以资本化的是吗?

Olive_品职助教 · 2020年02月17日

是的

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NO.PZ2016012101000154问题如下 BAURU, S.A., a Brazilicorporation, borrows capitfrom a locbank to finanthe construction of its manufacturing plant. The lohthe following contions:The construction of the plant takes two years, ring whitime BAURU earneBRL 10 million temporarily investing the loprocee. Whiof the following is the amount of interest relateto the plant construction (in BRL million) thccapitalizein BAURU’s balansheet?A.130.B.140.C.210. is correct.Borrowing costs ccapitalizeunr IFRS until the tangible asset is rea for use. Also, unr IFRS, income earneon temporarily investing the borrowemonies creases the amount of borrowing costs eligible for capitalization. Therefore, Totcapitalizeinterest = (500 million×14%×2 years)–10 million = 130 million.解析本题是考long-liveasset里利息资本化的知识点。利息在长期资产的在建期间应资本化。所以这里应该资本化的利息应该是2年的(虽然借债是3年),即500*14%*2。又因为这个借款不会一下子都用完,有一部分会存银行或者投资,题干中说在2年内的投资收益是10。所以资本化的利息还需要减掉投资的好处,即500*14%*2-10=130。 请问为什么是两年呢?

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