摘要
对财政部于2000年12月29日发布的《企业会计制度》和2001年11月9日发布的《企业会计准则———固定资产》中有关固定资产核算中的变化以及核算中未明确规定的一些疑难问题,如固定资产的后续支出、准则施行前固定资产大修理中待摊和预提费用的会计处理以及土地使用权的核算等问题的会计处理进行了探讨。
This paper probes into some knotty problems that aren't defined clearly in the clauses of the variation of the examination and calculation of the fixed assets in <the Enterprise Accounting System> and <the Enterprise Accounting Principles——the Fixed Assets> issued by the Ministry of Finance in Dec. 29, 2000 and Nov. 9, 2001 respectively, such as the subsequent payment of the fixed assets, the accounting treatment of the allocated and pre-withdrawn fees in the heavy repair of the fixed assets before the principles are put into effect, and the examination and calculation of the land use right, etc.
出处
《科技情报开发与经济》
2005年第5期107-109,共3页
Sci-Tech Information Development & Economy
关键词
固定资产核算
土地使用权核算
会计处理
examination and calculation of fixed assets
examination and calculation of land use right
accounting treatment
