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资金的确认与计量是资金理论研究的重要内容。长期会计实践已形成了资金确认与计量的一些传统方式。本文想结合会计工作实际,探讨有关资金确认与计量和建立企业全额负债资金观念的三个理论问题。一、资金按“应有数”与按“实有数”确认与计量的方式什么是按“应有数”,什么是按“实有数”确认与计量资金?现设例说明。某企业的“固定资产”帐户余额为100万元,“折旧”帐户余额为30万元,“固定基金”帐户余额为70万元。发生盘亏设备一台,原值10万元,已提折旧5万元。盘亏未批准核销前的会计处理是:借:待处理财产损失——固定资产损失5万元,借:折旧5万
The confirmation and measurement of funds is an important part of fund theory research. Long-term accounting practices have formed some traditional ways of capital confirmation and measurement. This article wants to combine the actual accounting work, to explore three theoretical issues related to the identification and measurement of funds and the establishment of the concept of full corporate debt. I. The method of confirming and measuring the amount of funds according to the “number of dues” and the “actual number” What is the “required number” and what is the confirmed and measured fund according to the “real number”? A company’s “fixed assets” account balance is 1 million yuan, the “depreciation” account balance is 300,000 yuan, and the “fixed fund” account balance is 700,000 yuan. There was a one-off equipment, the original value of 100,000 yuan, depreciation of 50,000 yuan. The accounting treatment before the write-off is not approved is: Borrowing: Loss of property to be dealt with - loss of 50,000 yuan in fixed assets, depreciation: 50,000 yuan