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秀子 · 2020年02月22日

问一道题：NO.PZ2018062004000154

  1. CFA I
  2. FRA

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

老师， 这道题目他没有说是在国际准则下计算， 如果他在题目中提到是在US GAAP下计算， 这道题目又该如何做呢。 课堂上老师讲了在IFRS情况下算capital int=borrowing cost-income earned，但是讲义里并没有拓展 US GAAP下如果碰到借多了钱去投资所得该如果计算？

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Olive_品职助教 · 2020年02月23日

嗨，努力学习的PZer你好：


题目确实缺少IFRS条件，稍后我补一下。

国际准则赚到interest income可以冲抵资本化的利息。美国准则不能这么做，就是不能冲抵，实际利息费用是多少就资本化多少。赚的利息另算，计入损益表的other income。


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