| 新固定资产准则的主要变化及对企业利润的影响 |
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| 引用本文： | 陈益云. 新固定资产准则的主要变化及对企业利润的影响[J]. 长沙民政职业技术学院学报, 2007, 14(1): 58-59,63 |
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| 作者姓名： | 陈益云 |
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| 作者单位： | 东莞理工学院城市学院,广东,东莞,523106 |
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| 摘 要： | 通过比较2001年和2006年发布的固定资产准则,得出新旧准则在结构、定义、核算范围、初始计量、后续计量、报废处置、预计净残值和折旧方法上存在的区别,探讨了这些变化对企业利润的影响.
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| 关 键 词： | 固定资产 新准则 利润 |
| 文章编号： | 1671-5136（2007）01-0058-02 |
| 修稿时间： | 2006-12-05 |
On the Mostly Change of Rules of Capital Asserts and Its Influence upon Enterprise Profit |
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| CHEN Yi-yun. On the Mostly Change of Rules of Capital Asserts and Its Influence upon Enterprise Profit[J]. Journal of Changsha Social Work College, 2007, 14(1): 58-59,63 |
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| Authors: | CHEN Yi-yun |
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| Affiliation: | Dongguan University of Technology, Dongguan, Guangdong, 523106 |
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| Abstract: | Comparing the capital asserts rule issued in 2001 with the one issued in 2006, this paper educes their differences in structure, definition, the range of calculating, the first measure, the later measure, discard and handling, forecasting net asserts value and the method of depreciation. It also explores its influence on the enterprise profit. |
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| Keywords: | capital asserts the new rule profit |
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