论文部分内容阅读
财会[2017]17号2017年6月12日一、涉及的主要准则该问题主要涉及《企业会计准则第4号——固定资产》(财会[2006]3号,以下简称第4号准则)。二、涉及的主要问题第4号准则第十七条规定,企业应当根据与固定资产有关的经济利益的预期实现方式,合理选择固定资产折旧方法。可选用的折旧方法包括年限平均法、工作量法、双倍余额递减法和年数总和法等。根据上述规定,企业能否以包括使用固定资产在内的经济活动产生的收入为基础计提折旧?三、会计确认、计量和列报要求
Accounting [2017] No. 17 June 12, 2017 I. Major Principles Involved This issue mainly concerns the Accounting Standards for Enterprises No. 4 - Fixed Assets (Cai Kuai [2006] No. 3, hereinafter referred to as No. 4). Second, the main issues involved No. 4, Article 17 of the guidelines provides that enterprises should be based on the expected realization of the economic benefits associated with fixed assets, a reasonable choice of depreciation method of fixed assets. Optional depreciation methods include the average age method, workload method, double declining balance method and the number of years and so on. According to the above regulations, whether an enterprise can depreciate based on the income generated from the economic activities including the use of fixed assets? 3. Accounting Requirements for Accounting, Measurement and Presentation