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本文对现行高速公路经营企业自建公路取得的资产采用固定资产核算,而通过支付对价受让公路收费权形成的资产采用无形资产核算,这两种核算模式并存提出了质疑,然后根据企业会计准则对上述两种核算模式在确认、初始计量、后续计量、后续支出方面进行了对比分析,认为两种核算模式没有本质区别,本文认为对公路资产核算应该统一,无论何种方式取得的公路资产均应按照固定资产进行核算。
In this paper, the assets obtained by the existing expressway operators’ self-built road are accounted for by fixed assets while the assets formed by the toll transfer by paying the consideration are calculated by intangible assets. The two accounting modes coexist and are questioned. Then, according to the Accounting Standards for Business Enterprises The comparison and analysis of the above two accounting modes in terms of confirmation, initial measurement, subsequent measurement and follow-up expenditure hold that there is no essential difference between the two accounting modes. This paper argues that highway asset accounting should be unified and no matter what kind of highway assets are acquired Should be in accordance with fixed assets accounting.