资本化的利息 meaning in Chinese

capitalized interest

Where a general borrowing is used for the acquisition and construction or production of assets eligible for capitalization , the enterprise shall calculate and determine the to - be - capitalized amount of interests on the general borrowing by multiplying the weighted average asset disbursement of the part of the accumulative asset disbursements minus the general borrowing by the capitalization rate of the general borrowing used
（二）为购建或者生产符合资本化条件的资产而占用了一般借款的，企业应当根据累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率，计算确定一般借款应予资本化的利息金额。