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企业的固定资产采取原始成本计价方法,在物价水平基本稳定的情况下,可以比较真实地反映固定资产的实际价值,提供准确的财务会计信息。但在通货膨胀,物价上升的情况下,采用此法,既导致企业财务成果反映失真,又使固定资产补偿基金不足以重置同类固定资产,还会引起消费基金不断膨胀。为了保证固定资产的再生产,提高会计核算质量,有必要对固定资产按现时价值作为入帐基础。这个现时价值,可以分别表述为重置成本、再生产成本和净变现价值。据此,按照如实反映和简化核算的要求,可以考虑对固定资产核算
The company’s fixed assets adopt the original cost valuation method. Under the condition that the price level is basically stable, it can truly reflect the actual value of fixed assets and provide accurate financial accounting information. However, in the case of inflation and rising commodity prices, adopting this method not only results in distorted financial results, but also makes fixed asset compensation funds insufficient to reset similar fixed assets, and will also cause consumer funds to continue to expand. In order to ensure the reproduction of fixed assets and improve the quality of accounting, it is necessary to use the current value of fixed assets as the basis for accounting. This current value can be expressed as replacement cost, reproduction cost, and net realizable value, respectively. Based on this, according to the requirements of truthful reflection and simplified accounting, accounting for fixed assets can be considered.