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Olivia.W🌸 · 2023年10月11日

产生的2万块也是利息？可以抵消应付利息？

  1. CFA I
  2. FRA

NO.PZ2018062004000154

问题如下：

In IFRS，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

产生的2万块也是利息？可以抵消应付利息？

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1 个答案

王园圆_品职助教 · 2023年10月12日

同学你好，是的，请看以下讲义截图

最后一个点，黄色部分强调了IFRS下利息收入是可以抵减当年计入资本化的总利息费用的

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