1. formula: capitalized amount of special loan interest = total interest during capitalization of special loan-interest income obtained by depositing unused loan amount in the bank or investment income obtained by temporary investment.

2. Processing ideas ① Calculate the total interest during capitalization; ② Calculate the interest income or investment income of idle funds during capitalization; ③ Write off capitalized amount.

13. Entry: bank deposits such as construction in progress/interest receivable loans: interest payable.

Second, the cost

Entry debit: financial expenses such as construction in progress credit: interest payable.

Idea: 1. Calculate the total interest; 4. Calculate the amount to be capitalized; 3. Pour out the amount of expenses (included in the financial expenses).

The key point is to calculate the capitalization amount of general loan interest expense = weighted average of accumulated assets expenditure × capitalization rate of occupied general loan.

Handling of general loan interest expenses:

1. If the interest is not stipulated in the loan contract and the lender claims to pay the interest during the loan period, the people's court will not support it.

Second, the loan contract relationship between non-natural persons (between legal persons and units). If the loan interest agreement between the two parties is unclear and the lender claims interest, the people's court shall determine the interest according to the contents of the private loan contract and the local or the parties' trading methods, trading habits, market interest rates and other factors.

3. The people's court will not intervene if the borrower voluntarily pays interest that is not agreed upon, or voluntarily pays interest or liquidated damages that exceed the agreed interest rate, and the interests of the state, the collective and the third party are not harmed.

Legal basis: According to Article 2 1 1 of the Contract Law, if there is no agreement or unclear agreement on interest payment in the loan contract between natural persons, it is deemed that interest is not paid.

Handling of interest in the process of borrowing;

1. If there is any dispute between the borrower and the lender on whether there is an agreed interest rate and it cannot be proved, it shall be treated as interest-free.

2. If the parties dispute the interest rate standard, they can determine the interest rate standard within the standard of not exceeding 4 times the interest rate of similar loans of banks. More than four times the part is not protected by law, but when there is no dispute, higher income can be obtained.

3. The lender shall not include the interest in the principal to calculate compound interest, otherwise it will not be protected by law.