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随着社会主义市场体系的完善,企业取得固定资产的方式除原有的现购、赊购、自建自造外,还出现了租赁、贴换等方式。本文拟对固定资产贴换业务及其帐务处理作一番探讨。 所谓固定资产贴换,是指以贴付一部分现金差额来完成一项旧资产换取一项新资产的业务。美国会计原则委员会意见书第29号对贴换业务的帐务处理作出了原则规定。分两种情况,一是不同类资产的贴换业务:旧资产不再为企业创造收益。新获得资产将开始新的收益过程。在这种情况下,取得资产的成本应以市价法为基础登记入帐。二是同类资产的贴换业务:新取得资产的成
With the improvement of the socialist market system, in addition to the existing purchases, purchases, and self-produced constructions, the way companies obtain fixed assets has also emerged in the form of leases, exchanges, and other methods. This article intends to discuss the fixed assets replacement business and its accounting treatment. The so-called “fixed-asset swap” refers to the business of completing an old asset in exchange for a new asset by affixing a portion of the cash difference. The US Accounting Principles Committee’s opinion No. 29 makes a principled provision for the accounting treatment of the replacement business. There are two cases. One is the replacement business of different types of assets: old assets no longer generate revenue for enterprises. Newly acquired assets will begin a new revenue process. In this case, the cost of acquiring assets should be registered on the basis of the market price method. The second is the replacement of similar assets: the acquisition of new assets