| 新旧《固定资产》准则的比较与思考 |
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| 引用本文： | 范义敏,许现晖.新旧《固定资产》准则的比较与思考[J].河北软件职业技术学院学报,2008,10(2). |
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| 作者姓名： | 范义敏 许现晖 |
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| 作者单位： | 1. 石家庄铁路职业技术学院,经济管理系,石家庄,050041
2. 河北软件职业技术学院,信息工程系,河北,保定,071000 |
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| 摘 要： | 固定资产是企业进行生产经营活动所必须拥有的劳动资料,因此对固定资产的管理非常重要。本文在认真比较新旧固定资产准则在定义、初始计量、后续支出等方面差异的基础上,分析了新《固定资产》准则的实施对企业的资产结构、利润和所有者权益等的影响。
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| 关 键 词： | 固定资产 比较 影响 |
Comparison between Old and New Fixed Assets Standards and Reflection on the Differences between Them |
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| FAN Yi-min,XU Xian-hui.Comparison between Old and New Fixed Assets Standards and Reflection on the Differences between Them[J].Journal of Hebei Software Institute,2008,10(2). |
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| Authors: | FAN Yi-min XU Xian-hui |
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| Institution: | FAN Yi-min1,XU Xian-hui2 (1.Economic Management Specialty,ShiJiaZhuang Institute of Railway Technology,Shijiazhuang 050041,China,2.Information Engineering Department,HeBei Software Institute,Hebei Baoding 071000,China) |
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| Abstract: | Fixed assets are essential to a company which must be possessed by the enterprises in production and business activities,so the management of fixed assets is very important.Bases on comparison between the old and the new Fixed Assets Standards in follows aspects carefully,such as the definition,initial measurement,following up expenditure and so on,the author analyzes the impact of new Fixed Assets Standards on asset structure,profits and owners' rights and interests of enterprises. |
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| Keywords: | fixed assets comparison impact |
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