中级会计实务借款费用03 利息何时资本化

from 2026中级会计通关锦囊 | 陪你上下班的拿证课

【本期主题】拆解开始资本化日确认的完整知识脉络——三大齿轮咬合（资产支出发生/借款费用发生/工程正式开工）、最晚点原则，深度解析"不带息赊购≠资产支出"的实质判断标准。【核心案例】 1月1日借款→2月10日赊购建材→3月1日破土动工→3月15日付款：开始资本化日为3月15日；1月1日自有资金全款付清→2月1日动工→3月1日借款到账：开始资本化日为3月1日。

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中级会计实务借款费用03 利息何时资本化

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