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现代会计冲击了传统的币值不变假定和历史成本原则,出现了通货膨胀会计,我国对此也已有不少论述。本文拟就房屋、建筑物的无形增值问题,谈几点粗浅的看法。一、房屋、建筑物的无形增值及其原因。所谓房屋、建筑物的无形增值是指房屋、建筑物的实际价值大于其帐面价值(历史成本)而言。按会计的传统观念,房屋、建筑物的价值是根据建造时的实际支出确定的,包括土地征用费、建筑材料费、人工成本等各项。这个价值一经确定入帐,一成不变,直至报废冲销。但事实上,房屋、建筑物的价值是在无形增值的,其原因是其价值构成要素的价格上涨。具体来说,主要有:
Modern accounting has impacted on the traditional assumption of constant currency value and historical cost principles, and inflation accounting has emerged. China has also discussed many of them. This article intends to talk about the intangible value-added issues of houses and buildings. First, the intangible value-added of houses and buildings and their causes. The so-called intangible value-added of houses and buildings means that the actual value of houses and buildings is greater than their book values (history costs). According to the traditional concept of accounting, the value of houses and buildings is determined based on actual expenditures at the time of construction, including land acquisition fees, construction materials fees, and labor costs. Once this value is determined, it will remain unchanged until it is written off. However, in fact, the value of houses and buildings is intangible. The reason is that the price of its constituent elements increases. Specifically, the main ones are: