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新企业会计准则及其应用指南和解释的陆续出台,是为了适应社会主义市场经济的发展的新形势和向国际会计惯例靠拢以及提高会计信息质量的需要。在如今的新经济形势下,企业的固定资产出售尤其是机器设备、运输设备等变现能力强的固定资产出售业务的日益频繁,重要性日益增强,趋同于一般的经济业务,因此将其出售的损益计入营业外收支有失公允准确客观,没有满足会计信息的相关性的需要,比照国际会计准则,计入其他业务收入与成本更准确客观,优势明显。
The promulgation of new corporate accounting standards and their application guides and explanations is in response to the new situation in the development of the socialist market economy and its close alignment with international accounting practices and the need to improve the quality of accounting information. In today’s new economic situation, the sale of fixed assets of enterprises, in particular, fixed assets such as machinery and equipment and transportation equipment, which generate more and more realizable assets, is becoming more and more important and converges with the general economic business. As a result, Gains and losses included in the non-operating income lost fair and objective, did not meet the needs of the relevance of accounting information, in accordance with international accounting standards, included in other business income and costs more accurate and objective, obvious advantages.