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企业建设过程中的征地费用,依现行会计制度,不单独作为土地价值入帐,而应计入与土地有关的房屋、建筑物的价值,并与后者同提折旧基金。这种做法,存在以下问题: 1、补偿的理由不足。从价值上补偿一项资产,必须同时具备两个条件:(1)该项资产参与了营业收入的创造,(2)该项资产发生了有形的或无形的损耗,只有补偿了损耗的价值,才能重置资产,确保持续经营。但土地例外,因为土地虽与房屋、建筑物等结合,为企业各项生产要素(人、财、物)和整个生产经营过程(供、产、销)提供了最基本的物质条件,参与了收入的创造,但其价值却永远不会损耗。
The cost of land acquisition in the process of enterprise construction shall not be accounted for separately as the land value according to the current accounting system, but shall be included in the value of the houses and buildings related to the land, and the depreciation fund shall be mentioned together with the latter. This practice has the following problems: 1. The reasons for compensation are insufficient. To compensate for an asset in terms of value, there must be two conditions at the same time: (1) the asset participates in the creation of operating income, (2) the asset has tangible or intangible losses, and only compensates for the value of the loss. Assets can only be reset to ensure continued operations. However, the land is an exception because the land, combined with houses and buildings, provides the most basic material conditions for all production factors (people, finance, and material) and the entire production and operation process (supply, production, and sales) of the company. The creation of income, but its value will never be lost.