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固定资产是企业资产负债表中的一个重要项目,其核算正确与否,既会影响到资产负债表反映信息的质量,又会影响到利润表反映信息的质量。而且固定资产是企业生产经营的基础,也是物质保障,正确反映固定资产的财务信息有利于正确分析企业的财务状况、提供科学的分析。财政部于2001年11月发布了《企业会计准则——固定资产》,2006年又颁布了新的会计准则《企业会计准则第四号——固定资产》。新旧会计准则相比发生了很大的变化,分析清楚这两者之间的差异.可以正确地进行企业的固定资产核算,提供真实的会计信息。
Fixed assets are an important item in an enterprise’s balance sheet. Whether the accounting is correct or not will affect the quality of the information reflected in the balance sheet, and will affect the income statement to reflect the quality of the information. Moreover, fixed assets are the basis of production and operation of enterprises as well as material guarantee. Correctly reflecting the financial information of fixed assets is conducive to the correct analysis of the financial status of enterprises and providing scientific analysis. The Ministry of Finance released “Accounting Standards for Business Enterprises - Fixed Assets” in November 2001 and promulgated a new accounting standard “Accounting Standard for Business Enterprises No. 4 - Fixed Assets” in 2006. Compared with the old accounting standards, great changes have taken place, and the differences between the two can be analyzed clearly, and the accounting of fixed assets can be carried out correctly and the real accounting information can be provided.