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资产是会计最基本的要素之一,是会计反映和控制的重点。《企业会计准则》第22条规定:“资产是企业拥有或者控制的能以货币计量的经济资源,包括各种财产、债权和其他权利。”分析资产的这个定义,笔者认为,资产具有以下三个主要特征:第一,资产必须为企业所拥有或控制。对资产的“拥有”,是指在法律上对资产具有所有权,而对资产的“控制”,是指在权益上对资产具有占有与使用权。这两者既有一致的方面,即企业对资产有所有权,必然有控制权;也有不一致的方面,即企业对资产有控制权,不一定有所有权,例如,融资租入的固定资产,其法定所有权虽然属于出租方,但实际被承租方所占用,因而在
Assets are one of the most basic elements of accounting, and they are the focus of accounting reflection and control. Article 22 of the “Accounting Standards for Business Enterprises” stipulates: “Assets are economic resources that are owned or controlled by an enterprise and can be measured in monetary terms and include various assets, claims, and other rights.” In analyzing this definition of assets, I believe that assets have the following three The main features: First, the assets must be owned or controlled by the company. The “ownership” of an asset means that it has legal ownership of the asset, while the “control” of the asset means that the asset has possession and use rights over the asset. Both of these have a consistent aspect, that is, enterprises have ownership of assets and must have control rights; there are also inconsistent aspects, that is, enterprises have control over assets and do not necessarily have ownership. For example, fixed assets financed by lease are statutory. Although ownership belongs to the lessor, it is actually occupied by the lessee and is therefore