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本文拟就《企业会计制度》中资产这一会计要素的确认、计量与管理谈几点看法。一、关于资产的确认一项资源能否被确认为资产,需要满足两个条件:即符合资产的定义和能够可靠计量。《企业会计制度》将资产定义为:“过去的交易或事项形成并由企业拥有或控制的资源,该资源预期会给企业带来经济利益”。该定义与1992年发布的《企业会计准则》相比,更能揭示出资产的本质与内涵,具体表现为以下两点:第一,资产能够给企业带来未来经济利益。资产中所包含的经济利益可通过多种方式表现出来,如在生产经营活动和投资活动中单独或其他资产结合使用,用于
This article intends to talk about the confirmation, measurement and management of the accounting element of assets in “Enterprise Accounting System”. First, the confirmation of assets Whether a resource can be recognized as an asset needs to meet two conditions: that is consistent with the definition of assets and can be reliably measured. An enterprise accounting system defines an asset as: “A resource that has been formed or controlled by an enterprise in the past in terms of transactions or events that is expected to generate economic benefits to the enterprise.” Compared with the “Accounting Standards for Business Enterprises” issued in 1992, this definition reveals the essence and content of assets more specifically. The specific performance is as follows: First, assets can bring future economic benefits to the enterprise. The economic benefits contained in an asset can be manifested in a variety of ways, such as used alone or in combination with other assets in a manufacturing operation and in an investment activity,