关于固定资产核算中的几个疑难问题的探讨

在会计实务中,关于固定资产的核算会遇到固定资产的后续支出、固定资产折旧中使用寿命及土地使用权的入帐等问题。对于这些问题,在《企业会计制度》及《会计准则》中并未做出明确的规定,本人就此提出自己的看法,以供商讨。

A Discussion on the Puzzles in the Assessment of Fixed Assets

In the accounting practice of fixed asset assessment,there are account-book-entry problems about the later expenditure of fixed assets,the use lifespan in fixed asset depreciation and land use right.And there are no specific rules and regulations in " Accounting Regulations of Enterprises " and " Accounting Norms " .The author puts forward his own opinions about the problems for further discussion.