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固定资产的使用寿命周期较长,在其经济使用期限内,往往会受不同时期物价变动的影响。因此,在调整固定资产核算资料时首先应确定企业拥有固定资产的现行重置价值和现行变现价值。这里所指的现行重置价值,是指企业按当前生产条件和市场价格,购回相同性能、相同质量的全新固定资产,应支付的货币资金;现行变现价值是指企业目前将所持有的固定资产出售,而能收回的货币资金。用现行变现价值来计量企业所持有的固定资产,是比较符合企业客观实际的,因为在市场确定固定资产现行变现价值时,既考虑了固定资产的现行重置价值,又考虑了固定资产的新旧程度,所以我们可直接用现行变现价值,来确定企业所持有的各种固定资产价值。如果我们用现行重置价值与现行变现价值相比,所得之差额,作为以
The life cycle of fixed assets is relatively long. During their economic life, they are often affected by price changes at different times. Therefore, when adjusting the fixed assets accounting data, the current replacement value and current realizable value of the fixed assets owned by the company should be determined. The current replacement value referred to here refers to the monetary capital that should be paid by the enterprise to repurchase new fixed assets with the same performance and the same quality according to the current production conditions and market prices; the current realizable value refers to the current holdings of the enterprise. The sale of fixed assets and the recovery of monetary funds. It is more objective and practical to measure the fixed assets held by the enterprise with the current realizable value, because when the market determines the current realizable value of fixed assets, both the current replacement value of fixed assets and the fixed assets are taken into account. The old and new degree, so we can directly use the current realizable value to determine the value of various fixed assets held by the company. If we compare the current replacement value with the current realized value, the difference