摘要
文章对新准则中固定资产定义、后续支出核算、个别业务初始计量、折旧计提及盘盈固定资产处理进行了分析,提出了自己的观点和会计处理改进完善的建议。
This paper discusses and analyses fixed assets based on new accounting standards in terms of its definition, additional expenditure calculation, initial measurement of certain transaction, depreciation evaluation and processing the surplus of physical account, followed by suggestions to improve or better the accounting treatment of fixed assets.
出处
《当代经济管理》
2009年第6期89-90,共2页
Contemporary Economic Management
关键词
会计准则
固定资产
accounting standards
fixed assets
