《企业会计准则第17号—借款费用》规定,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。资本化率应当根据一般借款加权平均 According to the Accounting Standard for Business Enterprises No. 17 - Borrowing Costs, an enterprise that takes up general borrowings for the purpose of purchasing, building or manufacturing assets eligible for capitalization shall calculate the borrowing cost based on the weighted average of the capital expenditures over the portion of the special loans multiplied by Occupying the capitalization rate of general borrowings, calculate the amount of interest that should be capitalized for determining general borrowings. The capitalization rate should be weighted average based on general borrowings