论文部分内容阅读
对于土地使用权的会计处理,传统的会计核算方法有两种:一是简单地归入无形资产,二是将土地使用权全部计入固定资产的初始价值。在执行了企业会计制度后,财政部又发布了《实施(企业会计制度)及其相关准则问题解答》(以下简称《问题解答》),对土地使用权的会计处理作了相关规定。由于在2002年开始实施的《企业会计准则——固定资产》与《企业会
For the accounting treatment of land use rights, there are two traditional accounting methods: one is simply classified as intangible assets, and the other is the total land use rights included in the initial value of fixed assets. After the implementation of the enterprise accounting system, the MOF released the “Implementation (Accounting System for Business Enterprises) and Related Standards Questions and Answers” (hereinafter referred to as “Questions and Answers”) and made relevant provisions on the accounting treatment of land use rights. Due to the implementation of the “Accounting Standards for Business Enterprises - Fixed Assets” and “Business Associations” which were implemented in 2002