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根据企业会计准则第3号——投资性房地产、第4号——固定资产、第6号——无形资产的规定及土地使用权处理相关的应用指南,现就土地使用权会计处理的要点解析如下:一、土地使用权的购入新会计准则及指南规定:购入自用的土地使用权通常应确认为无形资产;企业外购土地及建筑物支付的价款应当在地上建筑物与土地使用权之间进行分配,分别确认为无形资产和固定资产;但新会计准则及指南规定,如果地上建筑物与土地使用权之间确实难以合理区分的,其土地使用权价值仍应确认为固定资产原价。举例如下:
According to the Accounting Standards for Business Enterprises No. 3 - Investment Real Estate, No. 4 - Fixed Assets, No. 6 - Intangible Assets and Application Guidance Relevant to the Treatment of Land Use Rights, the main points of accounting treatment of the land use right are analyzed As follows: 1, the purchase of land use rights The new accounting standards and guidelines require: land use rights purchased for own use should usually be recognized as intangible assets; land purchased by enterprises and the price paid should be in the ground buildings and land use rights , Respectively, but they are recognized as intangible assets and fixed assets respectively. However, the new accounting standards and guidelines stipulate that the value of land use rights should still be recognized as the original cost of fixed assets if the difference between the aboveground buildings and land use rights is indeed difficult to be distinguished. . For example: