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立夏后的一天,我坐在北京玉渊潭的湖边看风景。天高云淡,风轻水清,花艳柳飘,惹得我想:这公园要是自家的后花园就好了!我的自私惹得自己想笑。这公圈自然不是我的私家花园,但它牵扯出心中所想的一个问题:它为什么不是我的资产呢?我的思绪将资产的概念翻将出来,帮助我放弃“此处为我有”的私念。倘有人问:你有多少资产?你管理的企业有多少资产?我相信,被问的人或被问的企业管理者定然能够说出个大致的数据来。如果交给那些严谨的会计学者采解答这个问题,或许给不出个具体的答案。国际会计准则委员会(IASC)在其1989年发布的“编报财务报表的框架”中将资产定义为“资产是指由于过去事项而由企业控制的、预期会导致未来经济利益流入企业的资
The day after the summer, I sat in the lake in Beijing Yuyuantan see the scenery. High sky and clear, gentle and clear, flowers Yan Liu floating, provoked I think: If the park’s own garden back just fine! My selfish provoked to laugh. This ring of course is not my private garden, but it involves a question in my heart: why is it not my asset? My thoughts turn the concept of assets out, help me to give up ”here for me to have “Private concept. If anyone asks: How many assets do you have? How many assets do you manage? I believe the person being asked or the business manager who is being asked will certainly be able to say a few words. If given to those serious accounting scholars to answer this question, perhaps not give a specific answer. The International Accounting Standards Board (IASC) defines assets as ”in the framework of the preparation of financial statements“ issued in 1989. ”Assets are controlled by the enterprise as a result of past events and are expected to cause future economic benefits to flow into the enterprise The funding