| 新旧会计准则中关于固定资产会计处理的比较 |
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| 引用本文： | 陈三华.新旧会计准则中关于固定资产会计处理的比较[J].武汉船舶职业技术学院学报,2014(2):85-86,90. |
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| 作者姓名： | 陈三华 |
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| 作者单位： | 武汉船舶职业技术学院,湖北武汉430050 |
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| 摘 要： | 固定资产是企业重要的一项资产,新旧会计准则在固定资产的处理上均针对所处经济环境进行了特定的规定。本文侧重于新会计准则中关于固定资产的会计处理分析,并与旧版会计准则进行了比较。
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| 关 键 词： | 会计准则 固定资产 会计处理 |
Comparison between Fixed Assets Accounting Treatment in Old and New Accounting Standards |
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| CHEN San-hua.Comparison between Fixed Assets Accounting Treatment in Old and New Accounting Standards[J].Journal of Wuhan Institute of Shipbuilding Technology,2014(2):85-86,90. |
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| Authors: | CHEN San-hua |
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| Institution: | CHEN San-hua (Wuhan Institute of Shipbuilding Technology, Wuhan 430050, China) |
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| Abstract: | Fixed assets are important assets of enterprises; both old and new accounting standards stipulate the certain economic environment for fixed assets accounting treatment. This essay focuses on analyzing fixed assets accounting treatment in new accounting standard to compare it with the old standard. |
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| Keywords: | accounting standards fixed assets fixed assets accounting treatment |
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