EPISODE · Jun 13, 2026 · 13 MIN
中级会计实务 借款费用09 混合占用利息资本化
【本期主题】 拆解混合占用借款利息资本化的完整知识脉络——"先专后普"两步走原则、专门借款闲置收益抵扣、一般借款占用时间与利率匹配，深度解析跨年滚雪球效应与停工暂停的双重切割。【核心案例】 3000万专门借款5%+2000万一般借款6%+1亿债券8%：1月1日支出1500万（专门）→7月1日支出3500万（专门见底+一般占用2000万）：专门借款105万+一般借款76.7万=181.7万；6000万专门+7200万一般，4月开工9月停工4个月：一般借款仅2个月资本化。
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中级会计实务 借款费用09 混合占用利息资本化
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