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在《企业会计准则》中对会计要素某些项目的划分标准上,发生了由实物形态标准向时间标准的转化。例如,在资产划分上,一年内变现或运用的资产为流动资产,使用年限超过一年的资产为固定资产,持有时间不超过一年的有价证券为短期投资,不准备在一年内变现的投资为长期投资;在费用分期处理上,全部进入当年损益的为待摊费用,不能全部进入当年损益的为递延资产;在负债划分上,一年内偿还的债务为流动负债,一年以上偿还的债务为长期负债;在规定会计一般原则时,凡与本会计年度有关的支出定为收益性支出,凡与几个会计年度有关的支出定为资本性支出,等等。这种以一年作为时间标准来划分会计要素某些项目的标准(简称为时间标准)成为《企业会计准则》的一个重要特征,它是社会主义市场经济的客观要求与会计本质特征的统一。1、时间标准是市场经济的客观要求。市场经济就是通过价值规律和供求关系,调节商品价值实现的商
In the “Accounting Standards for Business Enterprises” in the division of some items of the accounting elements, the conversion from the physical form standard to the time standard has taken place. For example, in terms of asset allocation, assets that are realized or used within a year are current assets, assets with a useful life of more than one year are fixed assets, securities with a holding period of less than one year are short-term investments, and are not ready to be realized within one year. The investment is a long-term investment; in the expense instalment processing, all the expenses that will enter the profit or loss for the current year are the deferred expenses, and all of which cannot be accounted for in the current year’s profit and loss are deferred assets; in the deviding of liabilities, the debt repaid within one year is the current liabilities, more than one year. The debt repaid is a long-term debt; when the general accounting principles are stipulated, any expenditure related to the current fiscal year is defined as a profitable expenditure, and any expenditure related to several fiscal years is regarded as capital expenditure. This kind of standard (referred to as time standard) that divides certain items of accounting elements by one year as the standard of time has become an important feature of the “Accounting Standards for Business Enterprises”. It is the unification of the objective requirements of the socialist market economy and the essential characteristics of accounting. 1, time standards are the objective requirements of the market economy. The market economy is a business realized by adjusting the value of goods through the laws of value and supply and demand.