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一、什么是固定资产核算固定资产核算是指对固定资产的增减变动、清理报废、使用保管,以及计提折旧、大修理基金等项业务的反映和监督.固定资产是企业进行物质资料生产的主要劳动资料,它也是人们用以改变或影响劳动对象的一切物质条件.在生产过程中,固定资产能够较长时期地使用而不改变实物形态,其价值逐渐、部分地随着磨损程度而转移到所生产的产品成本中去,随着产品销售收入的实现而逐步得到补偿,形成折旧基金.根据现行制度规定,固定资产一般应当同时具备两个条件:①使用期限在一年以上;②单位价值在规定的限额(大型企业800元、中型企业500元、小型企业200元)以上.但有些企业的主要生产设
I. What is Fixed Asset Accounting Fixed Asset Accounting refers to the reflection and supervision of the increase and decrease of fixed assets, clean-up and scrapping, use of custody, and depreciation and overhaul of funds, etc. The fixed assets are the enterprises’ production of material data. The main labor data, it is also all material conditions that people use to change or influence the labor object. In the production process, fixed assets can be used for a longer period of time without changing the physical form, and its value gradually and partially with the degree of wear and tear Transferred to the cost of the produced product, with the realization of product sales income gradually compensated to form a depreciation fund. According to the current system, fixed assets should generally have two conditions: 1 the use period of more than one year; 2 The unit value is within the prescribed limits (800 yuan for large-scale enterprises, 500 yuan for medium-sized enterprises, and 200 yuan for small-sized enterprises). However, the main production facilities of some enterprises are