The copper project in country S is a major development project of overseas resources of company A, and the operating pressure is reduced by interest capitalization in its construction period. This paper discusses the interest capitalization program in detail.%S国铜矿项目是A公司重大海外资源开发项目，其在建期间利用利息资本化降低经营压力。文章对利息资本化方案进行了详细探讨。
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