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固定资产,是企业的一项重要资产。正确计量固定资产的价值,是对企业会计核算真实性的基本要求。小企业拥有的固定资产,是指为生产产品、提供劳务、出租或经营而持有的,使用年限超过1年,单位价值较高的资产。财政部2004下发的《小企业会计制度》规定,企业应结合具体情况,制定适合本企业的固定资产目录、分类方法、折旧年限、折旧方法和预计净残值。
Fixed assets, is an important asset of an enterprise. Correctly measure the value of fixed assets, is the basic requirements of the authenticity of corporate accounting. The fixed assets owned by a small enterprise refer to the assets held for the production of products, provision of labor services, lease or operation, with a service life of over one year and a high unit value. The Accounting System for Small Enterprises issued by the Ministry of Finance in 2004 stipulates that enterprises shall formulate catalogs, classification methods, depreciation periods, depreciation methods and estimated net salvage values of fixed assets suitable for the enterprise according to specific conditions.