| 固定资产准则的新旧差异比较及其对企业的影响 |
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| 引用本文： | 李玲弟.固定资产准则的新旧差异比较及其对企业的影响[J].济源职业技术学院学报,2007,6(4):49-52. |
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| 作者姓名： | 李玲弟 |
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| 作者单位： | 济源职业技术学院,经管系,河南,济源,454650 |
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| 摘 要： | 固定资产是企业非流动资产中的一项重要内容,并在企业资产负债表中占有重要地位。固定资产的取得、折旧、减值和处置等账务处理将直接影响到企业资产负债表及利润表的信息质量。本文探讨了《会计准则——固定资产》的新旧差异及其对我国企业的影响。
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| 关 键 词： | 固定资产 准则 资产负债表 账务 |
| 文章编号： | 1672-0342（2007）04-0049-04 |
| 收稿时间： | 2007-10-12 |
| 修稿时间： | 2007年10月12 |
Comparison between the New and Old Standards of Fixed Assets and their Influence on Enterprises |
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| LI Ling-di.Comparison between the New and Old Standards of Fixed Assets and their Influence on Enterprises[J].JOurnal of Jiyuan Vocational and Technical College,2007,6(4):49-52. |
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| Authors: | LI Ling-di |
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| Abstract: | As one important part of the non-liquid assets of the enterprises,fixed asset is important in the enterprise balance sheet.The acquisition,depreciation,impairment and disposal of fixed assets will directly affect the balance sheet and information quality of profit report.The difference between the old and new Accounting Standards-Fixed Assets and the influence on enterprises are discussed in this paper. |
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| Keywords: | fixed asset standard balance sheet accounting |
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