求翻译：依照《企业会计准则》的规定，为购建固定资产所借入的专门款项，发生的利息、折价或溢价的摊销费用和汇兑差额，在同时符合以下条件时予以资本化，计入该项资产的成本：①资产支出已经发生；②借款费用已经发生；③为使资产达到预定可使用状态所必要的购建活动已经开始。其他的借款利息、折价或溢价的摊销和汇兑损益差额，计入发生当期的损益。是什么意思？

In accordance with the provisions of the "Enterprise Accounting Standards", specifically funds borrowed for acquisition of fixed assets, interest incurred, amortization of discounts or premiums, fees and exchange differences, and meets the following conditions shall be capitalized and included in th

In accordance with the corporate accounting standards, the provisions of the acquisition of fixed assets to borrow the money, the interest rates, trade-in or the premium amortization costs and exchange differences, in both of the following conditions to be capitalized, while taking into account that

In accordance with enterprise accounting guidelines under of provides, for purchased built fixed assets by take into of specifically money, occurs of interest, and discount or premium of assessment pin costs and exchange difference, in while meet following conditions Shi be capital of, meter into th