新准则中固定资产业务处理有关问题探讨  

Discussion on Fixed Assets Business Based on New Accounting Standards

作　　者：李东旭[1] 马四海[1] 

机构地区：[1]石家庄铁道学院财务处,河北石家庄050043

出　　处：《当代经济管理》2009年第6期89-90,共2页Contemporary Economic Management

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。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 assets.

关 键 词：会计准则 固定资产 

分 类 号：F230[经济管理—会计学]