2.为在建工程项目进行专门借款而发生的借款费用，在项目达到预定可使用状态前发生的，予以资本化，计入在建工程成本；在项目达到预定可使用状态后发生的，作为财务费用计入当期损
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2.为在建工程项目进行专门借款而发生的借款费用，在项目达到预定可使用状态前发生的，予以资本化，计入在建工程成本；在项目达到预定可使用状态后发生的，作为财务费用计入当期损
2.为在建工程项目进行专门借款而发生的借款费用，在项目达到预定可使用状态前发生的，予以资本化，计入在建工程成本；在项目达到预定可使用状态后发生的，作为财务费用计入当期损益。
自取的当月起按受益年限与法律规定的有效年限中的较短者平均推销。各项无形资产的摊销年限如下
2.为在建工程项目进行专门借款而发生的借款费用，在项目达到预定可使用状态前发生的，予以资本化，计入在建工程成本；在项目达到预定可使用状态后发生的，作为财务费用计入当期损
(2) in the construction project specific borrowings,the borrowing costs of the project to achieve its intended use occurred before,to be capitalized and included in the cost of construction; its intended use in the project after the state,as Finance costs incurred.
Self-created since the month benefit period and the law according to the effective period of the shorter average to sell.As the amortization of intangible assets
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Second, specialized in the construction project loans and borrowing costs incurred in the project to achieve its intended use occurred before, to be capitalized and included in the cost of constructio...
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Second, specialized in the construction project loans and borrowing costs incurred in the project to achieve its intended use occurred before, to be capitalized and included in the cost of construction; in the project to achieve its intended use occurred after the as a financial expense in profit or loss.Self-created since the month benefit period and the law according to the effective period of the shorter average to sell. As the amortization of intangible assets：
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