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一、固定资产增、减值的涵义企业现有固定资产因其现行重置成本上升而形成的价值增加数,即为固定资产增值,反之,因其现行重置成本的下降而形成的价值减少数,即为固定资产减值。固定资产增值不同于固定资产增置。前者是现行重置成本变动的结果,增置则是指固定资产实物的增加。凡全新资产的添购,以及旧资产的扩充、增建、添加等都属于增置的范围,增置显然不同于原资产项目的重置。分清这两个概念不仅有利于确定增值金额和正确核算,而且有利于承包、租赁等经营合同的完善和所订合同的严谨,在合同
I. Implications for the increase or decrease of fixed assets The increase in the value of existing fixed assets of an enterprise due to the increase in its current replacement cost is the appreciation of fixed assets, and conversely, the decrease in value due to the decrease in its current replacement cost. The number is the impairment of fixed assets. The increase in fixed assets is different from the increase in fixed assets. The former is the result of the current replacement cost change, while the addition refers to the increase in physical assets of fixed assets. Where new purchases of new assets, as well as the expansion, addition, and addition of old assets, are all scopes of additions, the addition of new assets is obviously different from the resetting of original asset projects. Distinguishing these two concepts is not only conducive to the determination of value-added amount and correct accounting, but also conducive to the improvement of contracting, leasing and other operating contracts and the rigorousness of the contract, in the contract.