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在近两年的审计实务中,经常遇到企业按揭购入固定资产如何进行会计处理的问题,本文提出一些观点供探讨。一、按揭购入固定资产的一般会计处理企业按揭贷款是一种向银行借款专门用于购置所需固定资产并分期归还本息的贷款方式。一般来说,按揭购入固定资产可以分为两类:一类是购入按揭固定资产后,一般不需继续发生大的支出即可投入使用,如按揭购入汽车或带装修的办公用房;另一类是购入按揭固定资产后不能马上投入使用,如按揭购入不带装修的办公用房,需按办公要求装修后方可使用。企业按揭购入固定资产的会计处理主要涉及以下几个问题:(1)按揭利息是否资本化。(2)固定资产的入账价值如何确定。(3)负债的入账价值如何确定。(4)折旧如何计提。其中,第一个问题是核心,这个问题确定之后,其他问题迎刃而解。1.按揭利息是否应资本化
In the past two years of auditing practice, we often encountered the problem of how corporate mortgages purchase fixed assets for accounting treatment. This article proposes some ideas for discussion. I. General Accounting for Mortgage Purchase of Fixed Assets The enterprise mortgage loan is a kind of loan method that is used to borrow money from banks to purchase the required fixed assets and return principal and interest in phases. In general, the purchase of fixed assets by mortgage can be divided into two categories: one is the purchase of mortgage fixed assets, generally do not need to continue to spend a large amount of expenditure can be put into use, such as mortgage purchase of cars or office space with decoration The other type is that the purchase of mortgage fixed assets can not be put into use immediately, such as the purchase of mortgage without office space renovation, office renovation required before use. The accounting treatment of purchase of fixed assets by corporate mortgages mainly involves the following issues: (1) Whether mortgage interest is capitalized. (2) How to determine the recorded value of fixed assets. (3) How to determine the recorded value of liabilities. (4) How to calculate the depreciation. Among them, the first issue is the core. After this problem is determined, other problems are solved. 1. Whether mortgage interest should be capitalized