《会计》第五章 固定资产2010（Accounting fifth chapter, fixed assets 2010）.docVIP

《会计》第五章 固定资产2010（Accounting fifth chapter, fixed assets 2010） The fifth chapter, fixed assets Recent test sites Annual examination sites involve questions 2008, initial valuation, update, depreciation calculation and other radio 5 questions 2009, the original system renovation, depreciation and other radio 4 questions 2009, the new system initial recognition, initial measurement, depreciation calculation, radio 2 questions Test content in the new syllabus with a proficiency level of 3 (1) fixed assets held for sale 3 I. confirmation of fixed assets 1. tangible assets which conform to the characteristics of the fixed assets and the conditions for their confirmation shall be recognized as fixed assets. Among them, the characteristics of fixed assets, first, for the production of goods, services, leasing (excluding investment real estate) or management, and two is the service life of more than one fiscal year, three of tangible assets; 2., safety and environmental protection equipment, enterprises (civil aviation transportation) high priced turnover parts should be recognized as fixed assets; 3. the different components of the fixed assets have different service life, or provide economic benefits in different ways, and shall be confirmed separately as individual fixed assets. Two, the initial measurement of fixed assets acquired from different sources (acquisition, self establishment, investor input, non monetary transactions, etc.) 1. purchasing costs of fixed assets, including the purchase price, the relevant taxes, the fixed asset for its intended use before the may belong to the assets of the transportation fees, handling fees, installation fees and professional service fees etc.. If an enterprise purchases a number of fixed assets without a separate price, the total cost shall be allocated according to the proportion of the fair value of the fixed assets, and the cost of each fixed asset shall be determined respectively. 2. when the purchase price of a fixed asset