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为规范企业会计确认、计量和报告行为,保证会计信息质量,根据《中华人民共和国会计法》、《企业会计准则——基本准则》等国家有关法律、行政法规,财政部制定了《企业会计准则-固定资产》等38项具体准则,下面从几个方面谈一下对新准则中固定资产有关规定的理解:一、固定资产的定义和特征1、固定资产是指企业为生产商品、提供劳务、出租或经营管理而持有的使
In order to standardize the verification, measurement and reporting of corporate accounting and ensure the quality of accounting information, the Ministry of Finance formulated the Accounting Standards for Business Enterprises in accordance with the Accounting Law of the People’s Republic of China and the Accounting Standards for Business Enterprises - Basic Standards and other state laws and administrative regulations - “fixed assets” and other 38 specific guidelines, the following from a few aspects of the new guidelines on the interpretation of the relevant provisions of fixed assets: First, the definition and characteristics of fixed assets 1, fixed assets refers to the production of goods for the enterprise, providing labor services, Rental or business management and the holding of