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企业经国家批准征用的土地是企业固定资产的一个重要组成部分,企业有责任合理有效地利用。研究地产的特征,加强与改革地产的会计管理,提高土地利用效率,是本文探讨的目的。 一、土地及其价值特征 土地价值的构成:根据法律规定支付的征用费,地面房屋、植物搬迁的补偿费,青苗赔偿费以及与征用有关的各项补偿费等。与其他固定资产比较,地产有以下特征:
Lands approved by the State for approval of enterprises are an important part of the fixed assets of the enterprises, and the enterprises have the responsibility to use them reasonably and effectively. Studying the characteristics of real estate, strengthening and reforming the accounting management of real estate and improving the efficiency of land use are the purposes of this article. First, the land and its value characteristics The composition of land value: the requisition fee paid according to the law, ground houses, compensation for plant relocation, compensation for young crops and various compensation fees related to requisition. Compared with other fixed assets, real estate has the following characteristics: