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国际资产估价标准委员会第一号指南——固定资产的定义[注一] 1982年7月发表 1.定义 1.1 固定资产是企业在生产和提供商品与劳务的活动中拟持续使用的资产。 2.类别 2.1 固定资产可以适当地划分为三类: Ⅰ有形资产:ⅰ)土地和建筑物。ⅱ)厂房和机器。ⅲ)其他室内装置、家俱、工具和设备。ⅳ)施工过程中的预付款和有形资产。Ⅱ无形资产:ⅰ)研究和开发费用。ⅱ)有偿购入或作为资产创立的专刊权、许可证、商标。ⅲ)有偿购入的商誉。ⅳ)无形资产预付款。Ⅲ财务资产:ⅰ)本公司股份。ⅱ)投资。ⅲ)对第三者的贷款。ⅳ)联营企业股份。 2.2 应当注意,“递耗资产”属于有形资产。
The International Asset Valuation Standards Committee Guide No. 1 - Definition of Fixed Assets [Note 1] was published in July 1982 1. Definitions 1.1 Fixed assets are assets that an enterprise intends to continue to use in the production and supply of goods and services. 2. Categories 2.1 Fixed assets can be properly divided into three categories: I Tangible assets: i) Land and buildings. Ii) plant and machinery. Iii) Other indoor installations, furniture, tools and equipment. Iv) Prepayments and tangible assets during construction. II Intangible assets: i) Research and development costs. Ii) special rights, licenses, trademarks that are purchased or created as assets. Iii) Goodwill purchased with compensation. Iv) Prepayments for intangible assets. III Financial assets: i) shares of the company. Ii) Investment. Iii) Loans to third parties. Iv) Joint venture shares. 2.2 It should be noted that “depleting assets” are tangible assets.