UC知道求精确的英语翻译，会计固定资产
来源：百度知道 编辑：UC知道 时间：2024/05/10 16:46:21
固定资产与制度规定，企业的固定资产的构成是：使用期限在一年以上的房屋、建筑物、机器、设备、器具、工具等；不属于经营主要设备的物品，单位价值在2 000元以上，并且使用年限超过两年的，也构成固定资产；不具备上述条件的，应列作低值易耗品。在实际中存在着未按上述标准和原则划分固定资产与低值易耗品的问题。
如有的企业将属于固定资产的物品列作低值易耗品，有的企业将属于低值易耗品的物品列作固定资产，造成二者核算上的混淆不清。也造成了二者的价值在向生产经营成本费用转移形式与水平上的不合理与不合规。因为固定资产是每月以折旧的形式向生产经营成本费用中转移其价值，而低值易耗品是以一次或多次摊销的形式向生产经营成本费用中转移其价值。由于二者的形式不同，在每期转移其价值多少的水平上也不一样。也正因为如此，发生上述固定资产与低值易耗品划分不清的问题后，也就影响了生产经营成本费用与各期财务成果核算上的正确性与一致性等。
Fixed assets with the system, the composition of the fixed assets of enterprises are: the use of more than one year duration in the housing, buildings, machinery, equipment, apparatus, tools, etc.; does not belong to the operation of major equipment items, valued at 2 000 units or more and service life of more than two years, but also constitute a fixed asset; do not have the above conditions should be classified as低值易耗品. In practice there is not the above-mentioned standards and principles into the issue of fixed assets and低值易耗品.If the enterprises are classified as fixed assets低值易耗品items, some enterprises will低值易耗品items are classified as fixed assets, resulting in confusion on both accounts. Also caused the value of both the production and operation cost to transfer the form and level of the unreasonable and non-regulatory. Because of depreciation of fixed assets is the form of monthly production and operation costs to transfer its value is based on one or more低值易耗品the form of amor