问题已解决
借款费用,题目太长只能截图了



1、2018年专门借款的利息支持是800*6%=48
闲散收益的资本化金额是300*6*0.4%=7.2
资本化金额是48-7.2=40.8
2022 07/19 08:30

暖暖老师 

2022 07/19 08:31
2.2019年专门借款的资本化金额是800*6%*6/12=24

暖暖老师 

2022 07/19 08:33
3、2018年一般借款的资本化率是
(500*5%+1000*8%*6/12)/(500+1000*6/12)*100%=6.5%
一般借款超过专门借款的资产加权平均数是
(500+600-800)*6/12=150
一般借款的资本化金额150*6.5%=9.75

暖暖老师 

2022 07/19 08:34
4、2019年一般借款的资本化率是
(500*5%+1000*8%)/(500+1000)*100%=7%
一般借款超过专门借款的资产加权平均数是
(500+300)*6/12=400
一般借款的资本化金额400*7%=28

84784983 

2022 07/19 09:19
第三问和第四问的资本化金额不太明白。(资本化率不用讲了)能详细的讲一下么

暖暖老师 

2022 07/19 09:20
就是占用这个一般借款的市价加权平均数,你哪一个数字不懂

84784983 

2022 07/19 11:32
就是第三问里面的,为啥500+600-800,合在一起写我没看懂是啥意思。分开写我也许就明白了。还有一个就是为什么三笔都是6/12而不是12/12呢

暖暖老师 

2022 07/19 11:35
500+600-8000是计算出占用一般借款的金额,因为2019年6.30完工,只有半年的时间了