The cost of borrowing capital accounting method Analysis For some time now， because of the cost of borrowing on the capital of the quantitative criteria to define and unknown， the capitalization of interest has become a number of enterprises， especially listed companies the means to manipulate January 18， 2001 issued by the Ministry of Finance， "Borrowing Costs" in the guidelines for implementing the principles of the stability of the major changes were made， but also to a certain extent， increased the difficulty of accounting for the cost of According to this article， "Borrowing Costs" guidelines for the purchase of fixed assets to build the cost of borrowing capital for a number of examples of accounting Borrowing Costs related to the capitalization of the provisions in the evolution of our country has experienced three times: "The construction business accounting system" built on the purchase of fixed assets， the cost of borrowing to be completed in the accounting profession as a clearing， settlement occurred prior to the completion of the full cost of borrowing to be capitalized; "shares Limited accounting system "built on the purchase of fixed assets in order to account for the cost of borrowing is fixed for the delivery sector， fixed assets had not yet taken place prior to the delivery of the full cost of borrowing to be capitalized;" Borrowing Costs "Guidelines for the purchase of fixed assets to build the cost of borrowing Fixed assets accounting in order to achieve the intended use for the state Therefore， the cost of borrowing capital to the completion of the settlement for the industry to change to meet the target can be used for the state sector， the capital of gradually reducing the amount of the cost of the relative amount of increase in the stability of the efforts to implement the principles of a certain extent S First， the capital accounts of the basic ideas Capitalization of borrowing costs in the amount of borrowing by the Pi Chengshu an expenditure of the decision， and the amount borrowed is not directly related to the When the purchase of a building only a fixed expenditure， the expenditure is Beisheng Shu; when the total number of expenditures， it is important to make sure that accounting period， and then a different weighted average expenditure to determine Pi C The cost of borrowing capital of the multiplier that is， the amount of capitalization rate， which has identified the following two situations: (1) does not involve a discount or premium: a loan， the loan interest rate is the capitalization rate; more than the borrower must be calculated as a weighted average capitalization rate interest (2) relating to the discount or premium， as long as the capitalization rate in the above calculation formula should be coupled with amortization of discount or premium， the calculation of the remaining Second， the capital of the accounting method The cost of borrowing capital of the main accounting methods fall into two categories: no discount or premium and the amount of discount or (A) does not involve a discount or premium Borrow a sum of In the actual purchase of fixed assets to build on the calculation of capital expenditure is the amount of Beicheng Shu， and the capitalization rate is the borrower's loan rate or the bond coupon For example: a company in January borrow 2，000，000 yuan， the annual interest rate of 5% 2 on 1 expenditures in fixed assets of 1，200，000 yuan for the construction of the entity to a February accounting period， the cost of borrowing for the amount of capital: 120 × 5% ÷ 12 = 5 (million) Expenditure of more than a The capitalization rate is the borrower's loan rate or the bond coupon However， the actual construction took place in the purchase of fixed assets spending more on the pen must be based on different time-weighted average expenditure converted to determine the borrowing costs Picheng Shu of the amount of For example: a company in January borrow 4，000，000 yuan of loans for the construction of fixed assets of the entity， the annual interest rate of 5%， and has started February 1 expenses 1，000，000 yuan， on March 15 expenditures 1，200，000 yuan， on April 10 and expenses 1，500，000 January to June in order for an accounting period， then: (1) on February 1 the first expenditures 1，000，000 yuan， the actual occupation of the 150-day period， the weighted average of expenditures for: 100 × 150 ÷ 181 = 9 (million) (2) March 15 second expenditures 1，200，000 yuan， the actual time to take up 108 days， the weighted average of expenditures for: 120 × 108 ÷ 181 = 6 (million) (3) on April 10 in the third expenditures total 1，500，000 yuan， the actual time occupied by 82 days， the weighted average of expenditures for: 150 × 82 ÷ 181 = 68 (million) (4)， 1-6 cumulative expenditures for the month weighted average = 9 +6 +68 = 5 (million) (5)， 1-6 for the month of borrowing costs in the amount of capital: 2，225，000 yuan × 5% ÷ 365 × 181 = 51 (million) Borrowing more than more than To resolve this situation in fact is borrowing more than the circumstances of the capitalization rate Because it is more than the borrower， the borrower will inevitably involve different interest rates or interest rates although the same， but since the beginning of the loan period， leading to the current burden of interest should be different， and so As a result， "Borrowing Costs" provisions of the guidelines， borrowing more than the capitalization rate used to be the weighted average interest The weighted average interest rate = more than the current special interest of the borrower and the borrower ÷ multiple specialized weighted average principal × 100% For example: a company for the construction of a fixed asset in January 1， 2001 devoted to borrow 200 million-year lending rate by 6% on March 1 and specialized borrow 200 million-year lending rate of 9% Fixed Assets Construction of the entities from January 1 to start spending 500，000 yuan， on February 1 expenses 1，000，000 yuan， on March 1 expenses 500，000 The assumption that the quarterly measurement of corporate borrowing costs capitalized (1) January 1， 2001 devoted to borrow 200 million-year lending rate by 6%， in the first quarter of the actual interest rate = 200 × 6% ÷ 12 × 3 = 3 (million) (2) on March 1 and specialized borrow 200 million-year lending rate of 9%， in the first quarter of the actual interest rate = 200 × 9% ÷ 12 × 1 = 5 (million) (3) two actual current loan interest rate of 3 +5 = and = 5 (million) (4) in the first quarter of the weighted average loan principal = (200 × 3 +200 × 1) / 3 = 67 (million) (5) specialized in the first quarter of the weighted average loan rate = 5/67 × 100% = 69% (6) specialized in the first quarter of the cost of borrowing the amount of capital = (50 +100 × 60/90 +50 × 30/90) × 69% = 26 (million) (B) relating to a discount or premium Borrow a sum of expenditure or more Took place at a discount or a premium only through issuing bonds in the form of loans， bonds and the discount or premium is actually increasing or reducing the cost of borrowing， can not carry a coupon interest rate of bonds as the capitalization rate， due consideration must be given a discount or premium on the interest To determine the actual impact of capitalization rate， and then by adjusting the capitalization rate to calculate the cost of borrowing the amount of Formula is as follows: = Capitalization rate (the current bond interest is actually happening in the current period should be ± amortization of discount or premium) ÷ beginning of the book value of bonds × 100% = Amount of capital to purchase fixed assets， built a total expenditure of the weighted average capitalization rate × For example: companies for the construction of a fixed asset， in January 1， 2001 issue of 5-year bonds with a face value of 10，000，000 yuan， 10% of the nominal interest rate， at the end of each year to pay interest， principal payments due， the bond issue price of 9，000，000 yuan February 1， 2001 expenditures 3，000，000 yuan， on May 1， 2002 expenditures 5，000，000 yuan， calculated at the end of 2001 and the amount of capital at the end of (1) the amount of capital in 2001， as follows: ① = face value of bonds carry a coupon interest rate × = 1000 × 10% = 100 (million) ② issue is likely to be of amortized discount = (1000-900) ÷ 5 = 20 (million) ③ bonds beginning book value = 1000-100 = 900 (million) ④ 2001 year bonds capitalization rate = (100 +20) ÷ 900 × 100% = 33% ⑤ 2001 the amount of capital = 300 × 11 ÷ 12 × 33% = 66 million (2) the amount of capital in 2002， as follows: ① = face value of bonds carry a coupon interest rate × = 1000 × 10% = 100 (million) ② issue is likely to be of amortized discount = (1000-900) ÷ 5 = 20 (million) ③ bonds beginning book value +20-100 = 900 +100 = 920 (million) ④ 2002 year bonds capitalization rate = (100 +20) ÷ 920 × 100% = 04% ⑤ 2002 the amount of capital = (300 +500 × 8 ÷ 12) × 04% = 59 (million) Borrowing more than more than If built for the purchase of fixed assets of more than one issue bonds， these bonds again the existence of a discount or premium， the same will only have to borrow more than the above-mentioned formula should be added in amortization of discount or premium， the calculation of the weighted average interest The main calculations are as follows: The weighted average interest rate = (devoted to the actual current loan interest rate of ± and the amortization period should be at a discount or premium) ÷ specially weighted average loan principal × 100% = Capitalization rate (the current bond interest is actually happening in the current period should be ± amortization of discount or premium) ÷ beginning of the book value of bonds × 100% = amount of capital to purchase fixed assets， built a total expenditure of the weighted average ×capitalization rate 希望对您有帮助。
The cost of borrowing capital accounting method Analysis For some time now， because of the cost of borrowing on the capital of the quantitative criteria to define and unknown， the capitalization of interest has become a number of enterprises， especially listed companies the means to manipulate January 18， 2001 issued by the Ministry of Finance， "Borrowing Costs" in the guidelines for implementing the principles of the stability of the major changes were made， but also to a certain extent， increased the difficulty of accounting for the cost of According to this article， "Borrowing Costs" guidelines for the purchase of fixed assets to build the cost of borrowing capital for a number of examples of accounting Borrowing Costs related to the capitalization of the provisions in the evolution of our country has experienced three times: "The construction business accounting system" built on the purchase of fixed assets， the cost of borrowing to be completed in the accounting profession as a clearing， settlement occurred prior to the completion of the full cost of borrowing to be capitalized; "shares Limited accounting system "built on the purchase of fixed assets in order to account for the cost of borrowing is fixed for the delivery sector， fixed assets had not yet taken place prior to the delivery of the full cost of borrowing to be capitalized;" Borrowing Costs "Guidelines for the purchase of fixed assets to build the cost of borrowing Fixed assets accounting in order to achieve the intended use for the state Therefore， the cost of borrowing capital to the completion of the settlement for the industry to change to meet the target can be used for the state sector， the capital of gradually reducing the amount of the cost of the relative amount of increase in the stability of the efforts to implement the principles of a certain extent S First， the capital accounts of the basic ideas Capitalization of borrowing costs in the amount of borrowing by the Pi Chengshu an expenditure of the decision， and the amount borrowed is not directly related to the When the purchase of a building only a fixed expenditure， the expenditure is Beisheng Shu; when the total number of expenditures， it is important to make sure that accounting period， and then a different weighted average expenditure to determine Pi C The cost of borrowing capital of the multiplier that is， the amount of capitalization rate， which has identified the following two situations: (1) does not involve a discount or premium: a loan， the loan interest rate is the capitalization rate; more than the borrower must be calculated as a weighted average capitalization rate interest (2) relating to the discount or premium， as long as the capitalization rate in the above calculation formula should be coupled with amortization of discount or premium， the calculation of the remaining Second， the capital of the accounting method The cost of borrowing capital of the main accounting methods fall into two categories: no discount or premium and the amount of discount or (A) does not involve a discount or premium Borrow a sum of In the actual purchase of fixed assets to build on the calculation of capital expenditure is the amount of Beicheng Shu， and the capitalization rate is the borrower's loan rate or the bond coupon For example: a company in January borrow 2，000，000 yuan， the annual interest rate of 5% 2 on 1 expenditures in fixed assets of 1，200，000 yuan for the construction of the entity to a February accounting period， the cost of borrowing for the amount of capital: 120 × 5% ÷ 12 = 5 (million) Expenditure of more than a The capitalization rate is the borrower's loan rate or the bond coupon However， the actual construction took place in the purchase of fixed assets spending more on the pen must be based on different time-weighted average expenditure converted to determine the borrowing costs Picheng Shu of the amount of For example: a company in January borrow 4，000，000 yuan of loans for the construction of fixed assets of the entity， the annual interest rate of 5%， and has started February 1 expenses 1，000，000 yuan， on March 15 expenditures 1，200，000 yuan， on April 10 and expenses 1，500，000 January to June in order for an accounting period， then: (1) on February 1 the first expenditures 1，000，000 yuan， the actual occupation of the 150-day period， the weighted average of expenditures for: 100 × 150 ÷ 181 = 9 (million) (2) March 15 second expenditures 1，200，000 yuan， the actual time to take up 108 days， the weighted average of expenditures for: 120 × 108 ÷ 181 = 6 (million) (3) on April 10 in the third expenditures total 1，500，000 yuan， the actual time occupied by 82 days， the weighted average of expenditures for: 150 × 82 ÷ 181 = 68 (million) (4)， 1-6 cumulative expenditures for the month weighted average = 9 +6 +68 = 5 (million) (5)， 1-6 for the month of borrowing costs in the amount of capital: 2，225，000 yuan × 5% ÷ 365 × 181 = 51 (million) Borrowing more than more than To resolve this situation in fact is borrowing more than the circumstances of the capitalization rate Because it is more than the borrower， the borrower will inevitably involve different interest rates or interest rates although the same， but since the beginning of the loan period， leading to the current burden of interest should be different， and so As a result， "Borrowing Costs" provisions of the guidelines， borrowing more than the capitalization rate used to be the weighted average interest The weighted average interest rate = more than the current special interest of the borrower and the borrower ÷ multiple specialized weighted average principal × 100% For example: a company for the construction of a fixed asset in January 1， 2001 devoted to borrow 200 million-year lending rate by 6% on March 1 and specialized borrow 200 million-year lending rate of 9% Fixed Assets Construction of the entities from January 1 to start spending 500，000 yuan， on February 1 expenses 1，000，000 yuan， on March 1 expenses 500，000 The assumption that the quarterly measurement of corporate borrowing costs capitalized (1) January 1， 2001 devoted to borrow 200 million-year lending rate by 6%， in the first quarter of the actual interest rate = 200 × 6% ÷ 12 × 3 = 3 (million) (2) on March 1 and specialized borrow 200 million-year lending rate of 9%， in the first quarter of the actual interest rate = 200 × 9% ÷ 12 × 1 = 5 (million) (3) two actual current loan interest rate of 3 +5 = and = 5 (million) (4) in the first quarter of the weighted average loan principal = (200 × 3 +200 × 1) / 3 = 67 (million) (5) specialized in the first quarter of the weighted average loan rate = 5/67 × 100% = 69% (6) specialized in the first quarter of the cost of borrowing the amount of capital = (50 +100 × 60/90 +50 × 30/90) × 69% = 26 (million) (B) relating to a discount or premium Borrow a sum of expenditure or more Took place at a discount or a premium only through issuing bonds in the form of loans， bonds and the discount or premium is actually increasing or reducing the cost of borrowing， can not carry a coupon interest rate of bonds as the capitalization rate， due consideration must be given a discount or premium on the interest To determine the actual impact of capitalization rate， and then by adjusting the capitalization rate to calculate the cost of borrowing the amount of Formula is as follows: = Capitalization rate (the current bond interest is actually happening in the current period should be ± amortization of discount or premium) ÷ beginning of the book value of bonds × 100% = Amount of capital to purchase fixed assets， built a total expenditure of the weighted average capitalization rate × For example: companies for the construction of a fixed asset， in January 1， 2001 issue of 5-year bonds with a face value of 10，000，000 yuan， 10% of the nominal interest rate， at the end of each year to pay interest， principal payments due， the bond issue price of 9，000，000 yuan February 1， 2001 expenditures 3，000，000 yuan， on May 1， 2002 expenditures 5，000，000 yuan， calculated at the end of 2001 and the amount of capital at the end of (1) the amount of capital in 2001， as follows: ① = face value of bonds carry a coupon interest rate × = 1000 × 10% = 100 (million) ② issue is likely to be of amortized discount = (1000-900) ÷ 5 = 20 (million) ③ bonds beginning book value = 1000-100 = 900 (million) ④ 2001 year bonds capitalization rate = (100 +20) ÷ 900 × 100% = 33% ⑤ 2001 the amount of capital = 300 × 11 ÷ 12 × 33% = 66 million (2) the amount of capital in 2002， as follows: ① = face value of bonds carry a coupon interest rate × = 1000 × 10% = 100 (million) ② issue is likely to be of amortized discount = (1000-900) ÷ 5 = 20 (million) ③ bonds beginning book value +20-100 = 900 +100 = 920 (million) ④ 2002 year bonds capitalization rate = (100 +20) ÷ 920 × 100% = 04% ⑤ 2002 the amount of capital = (300 +500 × 8 ÷ 12) × 04% = 59 (million) Borrowing more than more than If built for the purchase of fixed assets of more than one issue bonds， these bonds again the existence of a discount or premium， the same will only have to borrow more than the above-mentioned formula should be added in amortization of discount or premium， the calculation of the weighted average interest The main calculations are as follows: The weighted average interest rate = (devoted to the actual current loan interest rate of ± and the amortization period should be at a discount or premium) ÷ specially weighted average loan principal × 100% = Capitalization rate (the current bond interest is actually happening in the current period should be ± amortization of discount or premium) ÷ beginning of the book value of bonds × 100% = amount of capital to purchase fixed assets， built a total expenditure of the weighted average ×capitalization rate
With the establishment of the socialist market economy， the financial system reform and financial market， more and more people have not satisfied with just earn interest to seek the bank rate higher other investment All kinds of illegal fund-raising activities to emerge in endlessly， the behavior of social harmfulness greatly， disrupting the national finance supervision order， also can cause social unrest， the influence of social harmonious construction Funding is our financial fraud crime of a typical charges， in recent years， the more harm is huge， to the country and the people and property caused a bigger Based on the analysis of the components of the financing， financing difficult problem of The article is divided into six parts:The first part， this paper elaborates fund-raising， causes of fraud crime and suggested that the legislation on financing background， 30 June 1995， the eighth National People's Congress and the standing committee of the 14th meeting through the financial system concerning the punishment of the crime of destroying decision of financial fraud crime of fraud of funds from ordinary fraud in separation of funds， this is our country the first formal legislation In 1997 by the criminal act committed to this will make the amount (increased)， a large amount of "regulation"， "large amount of funds for the" as the constituents of the death penalty， strict rules applicable conditions， which collects the perfect crime And then analyses the elements of financing， financing problems such as that of the national financial fraud of infringement is private property regulation and double Only for directly intentionally subjective aspect， indirect intentional and faults are not constitute this The second part of this illegal funds， the definition and features of To deal with illegal funds in China are introduced， and the related policy document behavior characteristics of raising funds illegally behavior that are first， without the approval of relevant departments according to law， including without approval authority approved by departments of funds and the examination and approval authority departments approved funding， Second， in certain period commitment to investors to repay captital with Servicing form by monetary form， also includes mainly by forms or other form， Third， social not specific objects， namely， social public raise money， Fourth， to cover its legal form of raising funds Think， we should grasp the legal characteristics， raising funds illegally from illegal funds and lawful funding and legitimate civilian lending to consider the Angle The third part of funds， "the purpose of illegal possession" fraud is Think of the crime of fraud in financing "for the purpose of illegal possession" refers to the person in the subjective has raised funds will be illegal for some Also， the person that by fraud， make investors from the real property investors， effective control， and in the unit or individual offenders under The purpose of illegal possession is that constitutes one of the essential elements of funds， does not have the subjective and objective behavior， cannot constitute a fund-raising In practice， according to the subjective and objective factors synthetically judgment due the purpose of illegal Think of the criminal law refers to possess wealth for the control and management of Detinue illegally refers to the goods are in fact， not only such， have the person of its own property ownership of the exclusion of effective The fourth part of a crime， the financing problems were analyzed， and the main problems for units were put Legal person or organization in the unit of natural person or by post within the scope of implementation unit name collects fraud， without the person or persons to agency unit name collects fraud， the legal person or the unit after ratification and illegal income to crime， the legal person or entity or the unit crime， With the implementation of corporate or unit name FeiZhiWu behavior， unauthorized act， the legal person or not， after unit of crime， Based on some special cases are also were summarized， such as: have no legal person qualification for illegal activities and the establishment of the unit， or in implementing crime after the establishment of the major activities， and to believe to be the unit crime， To make this unit in charge directly responsible and other personnel are
