ACCA考試報名的人多數為在校的大學生或在職的相關從業人員，為了能夠讓自己在未來有更好的發展，通過知識點的晉升來實現。那么，ACCA考試知識點capitalisation包含哪些內容？

ACCA考試知識點capitalisation是學員要學習的內容，在備考的時候，學員要重視每一個知識點的學習，下面是融躍小編給大家總結的ACCA考試知識點capitalisation的內容：

1、borrowing costs eligible for capitalisation

directly attributable

range of debt instruments to finance a wide range of asset

2、carring amount exceeds recoverable amount

written down or written offapplicable(excluding

3、commencement of capitalisation

1 expenditure on the asset is being incurred

2 borrowing costs are being incurred

3 activities are in progress that are necessary to prepare the asset for its intended use or sale

4、suspension of capitalisation

interrupted for any extended period (yes)

temporary delays(not)

5、cease of capitalisation

physical construction of the asset in completed

competed in parts or stages

6、disclosure

1 amount of borrowing costs capitalised during the period

2 capitalisation rate used to determine the amount of borrowing costs eligible for capitalisation

以上就是融躍教育小編對ACCA考試內容的分析！ACCA知識點的學習是幫助學員更好掌握ACCA的基本知識點，如果學員還有更多想要學習的內容，可以者添加融躍教育老師微信（ryacca668）。