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现行企业财务制度规定,因征用土地而支付的各种补偿费,应计入与土地有关的房屋、建筑物的价值之内,不单独作为土地价值列帐。我认为这个规定应加以改革。 一、现行核算办法的弊端 1.混淆了土地与房屋建筑物两种固定资产的不同特点。土地作为一种特殊的固定
The current enterprise financial system stipulates that various compensation fees paid for the acquisition of land should be included in the value of the houses and buildings related to the land and not be accounted for separately as the land value. I think this provision should be reformed. First, the shortcomings of the existing accounting methods 1. Confusion of land and buildings of two different characteristics of fixed assets. Land as a special fix