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一、实例引出的问题已提完折旧尚未报废(还可使用)的固定资产遭受意外损害(比如火灾、水灾、地震等),从会计角度看是件很平常的事情,对盈利不会产生影响;但从其他有关方面的角度看则是完伞不同的。会计人员认为:既然该项资产已提完折旧,该项资产的资本性支出已摊入有关成本费用,账面净值仅是残值,对当期和以后各期盈利没有影响,因此基本上是没有损失的。而其他有关方面则认为:既然该项资产还可使用,那么就可以为企业
First, the problems caused by the instance End of the depreciation is not yet scrapped (also available) suffered unexpected damage to fixed assets (such as fire, floods, earthquakes, etc.) from the accounting point of view is a very common thing, the profit will not be affected ; But from the perspectives of other interested parties, it is different. Accounting staff believes that: Since the asset has been depreciated, the capital expenditure of the asset has been amortized into the cost of the cost, the net book value is only the residual value of the current period and after the profit has no effect, so there is basically no loss of. While other parties think that since the asset is still available, then it can be an enterprise