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资产,是会计报表的基本要素之一,是会计对象的重要组成部分。只有通过会计对资产的确认和计量,才能反映企业资产的真实状况,确保资金完整,促进资产的有效使用,提高资产的利用效益。一、资产的定义资产是企业拥有或者控制的能以货币计量的经济资源。资产的这一定义,至少包含了以下三层意思:1、资产是企业的经济资源。所谓经济资源是指对企业目前和未来经营有益的一切东西。经济资源既包括有形资产(如存货、固定资产),也包括无形资产(如专利权,商标权和商誉等);既可以货币形式存在(如现金和银行存款),也
Assets, one of the basic elements of accounting statements, are an important part of accounting objects. Only through the accounting of the assets of the confirmation and measurement, in order to reflect the true state of assets of the enterprise, to ensure the integrity of funds, promote the effective use of assets and improve the efficiency of the use of assets. First, the definition of assets Assets owned or controlled by the enterprise in monetary terms of economic resources. This definition of assets, at least contains the following three meanings: 1, assets are the economic resources of enterprises. The so-called economic resources refer to all the things that are beneficial to the current and future operation of the enterprise. Economic resources include both tangible assets (such as inventories and fixed assets) as well as intangible assets (such as patents, trademarks and goodwill); both in the form of money (such as cash and bank deposits), and