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在《企业会计制度》发布实施之前,企业为开发或建造自用项目而有偿取得的土地使用权,作为“无形资产”单独核算,无需转入“在建工程”成本。而根据《企业会计制度》第47条的规定:“企业购入或以支付土地出让金方式取得的土地使用权,在尚未开发或建造自用项目前,作为无形资产核算,并按本制度规定的期限分期摊销。企业利用土地建造自用某项目时,将土地使用权的账面价值全部转入在建工程成本。”本文认为,有关土地使用权的核算方法,新制度较之旧的做法主要有以下变化:企业利用土地开发或建造自用某项目时,须将土地使用权的账面价
Before the implementation of the “Accounting System for Business Enterprises”, the land-use rights paid by enterprises for the purpose of developing or constructing projects for their own use shall be accounted for separately as “intangible assets” without the need to transfer to “construction-in-progress” costs. According to Article 47 of the “Accounting System for Business Enterprises”: “The land-use right acquired by enterprises for acquisition or payment of land premiums shall be accounted for as intangible assets before the project for self-consumption development or construction and shall be subject to the provisions of this system Of the period of amortization.Enterprises use the land to build a project for their own use, the book value of land use rights all transferred to the cost of construction in progress. ”This paper holds that the accounting method of land use rights, the new system than the old practice The main changes are as follows: When enterprises use land to develop or construct a project for its own use, the book value of land use rights