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Endymion · 2024年03月14日

想请问下，这个贷款的期限不是四年吗？四年的话，即使一年房子就盖好了，也会产生四年的利息呀？

  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

想请问下，这个贷款的期限不是四年吗？四年的话，即使一年房子就盖好了，也会产生四年的利息呀？

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1 个答案

王园圆_品职助教 · 2024年03月15日

同学你好，请看以下讲义截图黄色画线部分

，贷款无论多久，我们在资本化利息费用的时候，只能以该固定资产开始建设到建成可以投入正常使用的这个期间为限进行资本化，其他时候的贷款利息都是直接费用化的

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