【摘要】 文章对新准则中固定资产定义、后续支出核算、个别业务初始计量、折旧计提及盘盈固定资产处理进行了分析,提出了自己的观点和会计处理改进完善的建议。更多还原

【Abstract】 This paper discusses and analyses fixed assets based on new accounting standards in terms of its definition,additional expenditure calculation,initial measurement of certain transaction,depreciation evaluation and processing the surplus of physical account,followed by suggestions to improve or better the accounting treatment of fixed as-sets.更多还原