fixed-assets accounting的意思|示意

The paper based on the comparative study of the Guiding Principles for Accountants - Fixed Assets and the Enterprise Accounting System gives views on the two different standards for accounting.

文章在将《企业会计准则——固定资产》与《企业会计制度》相关内容进行比较的基础上，提出了对会计准则和会计制度这两种不同的会计规范的若干思考。

What are the capitalization criteria for fixed assets? Are they in compliance with local accounting regulations?

对于固定资产资本化准则是什么？这些准则是否符合当地的会计法规？

There is a great difference between accounting method and tax policy while enterprises calculate and withdraw impairment reserve of fixed assets.

企业在提取和转回固定资产减值准备时，其会计处理方法和税收法规规定存在较大差异。

2 accounting book: general ledge, subsidiary ledge, journal ledge, card of fixed assets, accessorial accounting book and other accounting books;

会计账簿类：总账、明细账、日记账、固定资产卡片、辅助账簿、其他会计账簿；

Accounting methods, fixed assets depreciation method and inventory pricing method especial, will influence company's tax planning.

对纳税筹划影响较大的会计方法有：固定资产折旧方法、存贷计价方法。

The fixed asset is one of the most important assets in the enterprise. The accounting treatment of book value under the new accounting system still need to be improved.

固定资产是企业最重要的资产之一，新会计制度关于入账价值的会计处理有尚待改进和完善之处。