| 关于固定资产后续支出的思考 |
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| 引用本文： | 聂晋萍.关于固定资产后续支出的思考[J].山西建筑,2007,33(9):245-246. |
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| 作者姓名： | 聂晋萍 |
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| 作者单位： | 山西省建筑构件公司,山西,太原,030027 |
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| 摘 要： | 结合固定资产后续支出的相关规定,从当期损益和当期计提折旧两方面阐述了固定资产后续支出划分不同对账务处理的影响,并通过对固定资产后续支出资本化和费用化划分原则的介绍,论述了固定资产后续支出在会计实务中的处理方法。
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| 关 键 词： | 固定资产 后续支出 当期损益 账务处理 |
| 文章编号： | 1009-6825(2007)09-0245-02 |
| 修稿时间： | 2006-11-10 |
Considerations on the later expenditure of fixed assets |
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| NIE Jin-ping.Considerations on the later expenditure of fixed assets[J].Shanxi Architecture,2007,33(9):245-246. |
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| Authors: | NIE Jin-ping |
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| Affiliation: | NIE Jin-ping |
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| Abstract: | According to the regulations related to the later expenditure of fixed assets from two aspects: current profit and loss and current depreciation the influences of different division of the later expenditure of fixed assets on fiscal treatment are analyzed.Based upon introduction of the principles for capitalization and expenditure division of the later expenditure of fixed assets practical treatment methods in the accounting affairs are discussed. |
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| Keywords: | fixed assets the later expenditure current profit and loss fiscal treatment |
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