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第五讲固定资产的核算一、固定资产的特点、分类和计价(一)固定资产的特点乡镇企业为了进行生产经营活动,就必须有一定的房屋、机械、设备、牲畜等劳动资料。凡是符合规定的使用年限和价值限额的劳动资料,叫做固定资产。固定资产的特点,一是能够在若干生产周期发挥作用,并保持其实物形态不变。二是在使用过程中,其价值随着损耗程度逐渐转移到生产成本中去,并从销售收入中得到补偿。(二)固定资产的划分标准乡镇企业固定资产必须同时具备以下两个条件:
Session Five Accounting for Fixed Assets I. Characteristics, Classification and Pricing of Fixed Assets (I) Characteristics of Fixed Assets Township enterprises must have some labor data such as housing, machinery, equipment and livestock for their production and business activities. All labor information that meets the stipulated useful life and value limits is called fixed assets. The characteristics of fixed assets, one can play a role in a number of production cycles, and maintain its physical form unchanged. Second, in the process of using, its value gradually shifts to the cost of production with the degree of loss, and is compensated from the sales revenue. (B) of the classification of fixed assets Fixed assets of township enterprises must have the following two conditions: