| 新准则中固定资产业务处理有关问题探讨 |
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| 引用本文： | 李东旭,马四海. 新准则中固定资产业务处理有关问题探讨[J]. 当代经济管理, 2009, 31(6) |
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| 作者姓名： | 李东旭 马四海 |
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| 作者单位： | 石家庄铁道学院,财务处,河北,石家庄,050043;石家庄铁道学院,财务处,河北,石家庄,050043 |
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| 摘 要： | 文章对新准则中固定资产定义、后续支出核算、个别业务初始计量、折旧计提及盘盈固定资产处理进行了分析,提出了自己的观点和会计处理改进完善的建议.
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| 关 键 词： | 会计准则 固定资产 |
Discussion on Fixed Assets Business Based on New Accounting Standards |
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| Li Dongxu,Ma Sihai. Discussion on Fixed Assets Business Based on New Accounting Standards[J]. Contemporary Economic Management, 2009, 31(6) |
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| Authors: | Li Dongxu Ma Sihai |
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| Affiliation: | Shijiazhuang Railway Institute;Shijiazhuang 050043;China |
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| Abstract: | This paper discusses and analyses fixed assets based on new accounting standards in terms of its definition,additional expenditure calculation,initial measurement of certain transaction,depreciation evaluation and processing the surplus of physical account,followed by suggestions to improve or better the accounting treatment of fixed as-sets. |
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| Keywords: | accounting standards fixed assets |
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