第二章 资产(六)(国外英语资料).docVIP

第二章 资产(六)(国外英语资料) Second chapter assets (six) Fifth sections of fixed assets On the part of the fixed assets accounting standards small business assets in the third quarter of the second chapter of fixed assets and productive biological assets, a total of 8, and the provisions of the financial standards small businesses related to fixed assets subject. This paper mainly expounds the concept and composition of fixed assets of small enterprises, as well as the accounting treatment of the follow-up payment, disposal and inventory of the acquisition of fixed assets, depreciation, renovation, transformation, etc.. I. overview of fixed assets Article twenty-seventh of the financial norms of small enterprises: fixed assets refers to small enterprises for the production of products, services, rental or management of the possession of the use of tangible assets over 1 years of life. (1) the account setting of fixed assets accounting; In order to check the acquisition of fixed assets, depreciation, disposal, inventory etc., small businesses generally need to set the fixed assets and depreciation, construction project, engineering materials and fixed assets and unacknowledged - pending non current assets loss overflow other subjects. The details are as follows: 1., fixed assets subjects, belonging to the assets category, used to calculate the small enterprise fixed assets of the original price (cost). The debit registration of small enterprises to increase the original value of fixed assets (cost), its credit registration of small businesses to reduce the original value of fixed assets (cost), end debit balance price reflects the small enterprises in fixed assets (cost). A small enterprise shall draw up a catalogue of fixed assets in accordance with the standards of fixed assets stipulated by the accounting standards for small enterprises, and in the light of the specific circumstances of the enterprise, and shall be used as the basis for the accounting. The software purchase