资本主义企业财务会计 第七讲 厂场资产、递耗资产和无形资产

• 作 者: 戴欣苗
• 机 构: 上海财经大学会计系
• 出 处: 上海会计
• 发表日期: 1990年07期
• 关键词: 企业财务会计 实物形态 折旧额 帐面价值 加速折旧法 递减法 现金折扣 直线法 留存收益 利息费用

一、什么是固定资产,应如何进行分类? 固定资产是供企业长期经营使用而不是为了转售的耐用性资产。固定资产按其性质可分为有形固定资产和无形固定资产两类。有形固定资产是指厂场设备、自然资源等具有实物形态的资产。无形固定资产不具备实物形态,通常指企业所拥有的各种权利,如专利权、版权、商标权 专营权、

1. What is a fixed asset and how should it be classified? A fixed asset is a durable asset that is used by a company for a long period of time rather than for resale. Fixed assets can be classified into tangible fixed assets and intangible fixed assets according to their nature. Tangible fixed assets refer to plant and field equipment, natural resources and other physical assets. Intangible fixed assets do not have a physical shape, and usually refer to various rights owned by the enterprise, such as franchise, copyright, and trademark rights.