一、现行会计准则中有关房产的规定(一)现行会计准则关于固定资产的规定《企业会计准则第4号——固定资产》第五条规定:“固定资产的各组成部分具有不同使用寿命或者以不同方式为企业提供经济利益,适用不同折旧率或折旧方法的,应当分 First, the relevant provisions of the current accounting standards for real estate (A) the current accounting standards for fixed assets The ”Accounting Standards for Enterprises No. 4 - Fixed Assets“ Article V: ”The fixed assets of different components have different useful lives Or provide economic benefits to the enterprise in different ways, and should apply different depreciation rates or depreciation methods, they should be divided