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工程经济6(Engineering economy 6)
工程经济6(Engineering economy 6)
A:
(1) be able to trade in the open market and have definite market price
(2) holding investment as a depositing form of remaining funds and maintaining its liquidity and availability depends on the intent of the administering authority. If an enterprise manages to convert its investments into cash in the short term (usually for a period of less than a year), it should be a short-term investment. Otherwise, it should be a long-term investment.
1Z102022 holds the accounting contents of fixed assets
I. fixed assets and their characteristics
It refers to a tangible asset that is held for the production of goods, provision of labor services, rental or business management, and service life exceeding one fiscal year.
Characteristics of fixed assets:
(1) the term of use is more than one year or longer than one fiscal year, and the original material form remains unchanged during the use of the term.
(2) life expectancy is limited.
(3) it is used for production and operation rather than for sale.
The specific standard for judging fixed assets has two main aspects: one is the time standard and the other is the value standard.
Note:
1) the term of operation shall be more than one year; The term of use of assets that do not belong to production or operation shall exceed two years, and the unit value shall be confirmed as fixed assets at more than 2000 yuan
2) fixed assets rented in the form of financial leasing shall be treated as fixed assets management in the lease term
3) in the past have been valued the land that is separately and can also be used as a fixed asset management, pay by land expropriation compensation, should be included in the associated with the land to the value of the buildings and structures, not separately as a land value.
4) the land use rights obtained by the enterprise shall not be used as fixed assets accounting and management
5) the buildings and productive biological assets of investment real estate cannot be used as fix
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