小议会计“接轨”中对“土地”资产的处理上海市轮渡公司侯国声在会计改革中，无论是《企业财务通则》、《企业会计准则》，还是示范性的行业财务、会计制度，有一个问题似没有明确，即企业已入固定资产帐的“土地”如何处理。作为已入帐的固定资产“土地”，将转为国家资... Small accounting “convergence” in the “land” assets deal with Shanghai ferry company Hou Guosheng in accounting reform, whether it is “general corporate finance”, “enterprise accounting standards”, or an exemplary industry finance, accounting system, there is a The problem does not seem clear, that is, enterprises have entered the fixed assets account of the “land” how to deal with. As already recorded fixed assets “land”, will be converted into state ...