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在目前中国快速城市化过程中,每个城市的面积及人口都在不断膨胀,而提供城市居民基本生活品的供水企业,一方面面临不断增加的住户申请安装新水表的需求,另一方面,供水企业必须按照国家《计量法》的要求,对超过使用期限的水表进行更换。在旧会计准则下,供水企业的计量器具-水表因达不到资本化的条件,供水企业只能将新装及更换的水表费用化,导致带给企业巨大的经营压力,而水表在新会计准则下符合固定资产定义条件,如能将水表做为固定资产核算和管理,将给供水企业带来良好的经济和社会效益。
In the process of rapid urbanization in China, the area and population of each city are constantly expanding. However, the water supply enterprises that provide urban residents with basic daily necessities face the ever-increasing demand of households to apply for installing new water meters. On the other hand, Water supply enterprises must follow the national “Measurement Law” requirements, the expiration date of the water meter replacement. Under the old accounting standards, the water meter of the water supply enterprise, which is not capitalized, can only be used by the water supply companies to charge the newly installed and replaced water meters, resulting in tremendous operating pressure on the enterprises. However, under the new accounting standards Under the definition of fixed assets under the conditions, such as the water meter as a fixed asset accounting and management, water supply enterprises will bring good economic and social benefits.