摘要
通过比较2001年和2006年发布的固定资产准则,得出新旧准则在结构、定义、核算范围、初始计量、后续计量、报废处置、预计净残值和折旧方法上存在的区别,探讨了这些变化对企业利润的影响。
Comparing the capital asserts rule issued in 2001 with the one issued in 2006, this paper educes their differences in structure, definition, the range of calculating, the first measure, the later measure, discard and handling, forecasting net asserts value and the method of depreciation. It also explores its influence on the enterprise profit.
出处
《长沙民政职业技术学院学报》
2007年第1期58-59,63,共3页
Journal of Changsha Social Work College
关键词
固定资产
新准则
利润
capital asserts
the new rule
profit
