港池既是港口内供船舶停泊、作业、驶离和转头操作用的水域,又是海关对船舶联检的主要场所。其作为港口企业的固定资产,应按照国家统一制定的《企业会计会计制度》进行核算,但作为一项特殊的固定资产,有关它的核算一直存在一些争议,本文试图结合2006年2月15日颁布的《企业会计准则》,谈一下笔者对港池确认和计量、后续支出及减值方面的认识。 The harbor basin is not only the water area for the porting, operation, departure and turnaround of ships in the port, but also the main place for the joint inspection of ships by the Customs. As a fixed asset of a port enterprise, it should be accounted for according to the Accounting System for Business Accounting formulated by the state. However, as a special fixed asset, there has been some controversy over its accounting. This article attempts to combine with the statistics of February 15, 2006 Promulgated the “Accounting Standards for Business Enterprises” to talk about the author’s understanding of the confirmation and measurement of the basin, follow-up expenditure and impairment.