论文部分内容阅读
引言1.本准则涉及企业固定资产的会计核算与会计报表揭示.定义2.本准则使用的下列术语的定义为:(1)固定资产,指企业用于生产商品或提供劳务、出租给他人,或为了行政管理目的而持有的,预计使用年限超过一年的具有实物形态的资产.(2)预计使用年限,指固定资产预计可使用的期限.有些固定资产的预计使用年限也可以该项资产所能生产的产品或提供服务的数量来表示.(3)预计净残值,指企业预计在固定资产使用年限到期并对其进行清理时,预计可收回的残余价值扣除预计清理费用后的余额.
INTRODUCTION 1. This Standard covers the accounting of fixed assets and the disclosure of accounting statements. DEFINITIONS 2. The following terms used in this standard are defined as: (1) Fixed assets, which refer to the use of fixed assets by an enterprise for the purpose of producing goods or rendering services, leasing to others, Or held for administrative purposes, the estimated useful life of more than one year with physical form of assets. (2) The estimated useful life, refers to the expected useful life of fixed assets. Some of the estimated useful life of fixed assets may also be the (3) Estimated net salvage value refers to the estimated residual salvage value of the fixed assets expected to be repaid when the useful life of the fixed assets expire and is cleaned up The balance.