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旧企业会计制度的固定资产是指使用期限超过一年的房屋、建筑物、机器、机械、运输工具以及其它与生产经营有关的设备、器具、工具等。2006年2月财政部发布的企业会计新准则规定:固定资产是为生产产品、提供劳务、出租或经营管理而持有的;使用寿命超过一个会计年度的有形资产。并且该固定资产有关的经济利益很可能流入,该固定资产成本能够可靠的计量。
Fixed assets in the old corporate accounting system refer to houses, buildings, machinery, machinery, transportation vehicles and other equipment, appliances and tools related to production and operation that have a useful life of more than one year. In February 2006, the new Accounting Standard for Business Enterprises promulgated by the Ministry of Finance stipulated that fixed assets are held for the purpose of producing products, providing services, leasing or operation and management; and tangible assets with useful lives exceeding one fiscal year. And it is probable that the economic benefits associated with the fixed asset will flow in, the cost of the fixed asset can be measured reliably.