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固定资产在安装和投入使用以后会发生一些日常修理和大修理,需要添置附件等的各种成本支出,统称为后续支出。按照支出的规模和性质,后续支出通常可分为四种类型:修理和保养、添置、更新与改良、再组合及再安装。涉及固定资产后续支出的主要会计问题就是应该将这些支出资本化还是费用化,或者说,如何将这些后续支出分配于相应的会计期间。根据国际会计准则第16号《固定资产》的规定:“如果与一项已确认的固定资产相关的后续支出使
After the installation and put into use of fixed assets, some routine repairs and overhauls will take place, and various expenses such as attachment fees need to be added, collectively referred to as follow-up expenditures. Depending on the size and nature of the expenditures, there are usually four types of follow-on expenditures: repairs and maintenance, additions, upgrades and improvements, reassembly and reinstallation. The main accounting issue that involves subsequent expenditure on fixed assets is whether these expenditures should be capitalized or expensed or how these subsequent expenditures should be allocated to the corresponding accounting periods. Under IAS 16, Fixed Assets: ”If subsequent expenditures related to a recognized fixed asset are made