对于大型工业企业,设备备品备件价值较高,应确认为存货还是固定资产,在实践中存在不同的理解。本文以发电企业为例,从新企业会计准则角度,对不同的确认方式,对企业财务核算,资产、税务等方面产生影响进行探讨,为类似企业备品备件会计处理提供参考,以规范企业会计行为。 For large-scale industrial enterprises, the value of equipment spare parts is higher, which should be confirmed as inventory or fixed assets. There are different understandings in practice. In this paper, power generation enterprises, for example, from the perspective of new corporate accounting standards, the different ways to confirm the impact on corporate financial accounting, assets, tax and other aspects of the discussion for similar enterprises spare parts accounting treatment to provide reference to regulate corporate accounting behavior.