论文部分内容阅读
新《企业会计制度》与旧的分行业会计制度,对于企业在财产清查中盘盈固定资产入账价值的规定是不同的。旧的分行业会计制度规定,盘盈固定资产的作价入账,是按重置安全价值反映其原始价值,按新旧程度估计的损耗价值反映其累计折旧,按原始价值减去累计折旧计算其现有净值。新《企业会计制度》则规定:“盘盈的固定资产,按同类或类似固定资产的市场价格,减去按该项资产的新旧程度估计的价值损耗后的余额,作为入账价值。”新《企业会计制度》规定比较简捷、明了,但也存在若干问题。
The new “corporate accounting system” and the old sub-sector accounting system, the inventory of assets in the inventory of fixed assets Yingying provisions are different. The old sub-sector accounting system stipulates that the recording of the price of fixed assets at Invesset reflects its original value based on the replacement of the safty value and the loss value at the newness and the old to reflect its accumulated depreciation, and its current value is calculated from the original value minus the accumulated depreciation net worth. The new Accounting System for Business Enterprises stipulates that “the fixed assets of Pan Ying shall be recorded as the balance of the market price of similar or similar fixed assets minus the value loss estimated according to the newness and the sufficiency of the asset.” New “ Enterprise Accounting System ”is relatively simple and clear, but there are also some problems.