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《企业会计准则》对资产的定义为:“工资产是企业拥有或者控制的能以货币计量的经济资源,包括各种财产、债权和其他权利”。这一定义存在于一九九三年我国财务会计制度改革至二○○○年末。例:某企业一九九五年成立以来,年度会计报表一直列示:二○○○年十二月三十一日资产总额1632.8万元。其中,其他应收款169万元;在建工程889万元;待处理流动资产净损失11万元;货币资产69.8万元,递延资产93万元;固定资产401万元。通过此例可初步看出,有的资产虽然企业拥有或企业控制其资源,但是已经不能给企业带来未来经济利益。然而,在会计报表中仍列为企业资产总额。
The definition of assets in Accounting Standards for Business Enterprises is as follows: “Wages and assets are economic resources that are owned or controlled by an enterprise and can be measured in currencies, including various property, claims and other rights.” This definition exists in the reform of China's financial and accounting system in 1993 to the end of 2000. Example: Since the establishment of an enterprise in 1995, the annual accounting statements have been listed as follows: As of December 31, 2000, the total assets of 16.328 million yuan. Among them, other receivables 1.69 million yuan; construction in progress 8.89 million yuan; pending net loss of liquid assets 110,000 yuan; monetary assets of 698,000 yuan, deferred assets of 930,000 yuan; 4.01 million yuan in fixed assets. Through this example, it can be initially seen that although some enterprises own or control their resources, some assets can no longer bring future economic benefits to the enterprise. However, it is still included in the total corporate assets in the financial statements.