【摘要】：正從會計(jì)核算確認(rèn)程序的角度,一項(xiàng)支出要么形成一項(xiàng)資產(chǎn),要么形成一項(xiàng)費(fèi)用,但是,符合什么條件和標(biāo)準(zhǔn)的支出形成資產(chǎn),符合什么條件和標(biāo)準(zhǔn)的支出形成費(fèi)用,理論界和實(shí)務(wù)界一直存在爭議。我國1992年發(fā)布的《企業(yè)會計(jì)準(zhǔn)則——基本準(zhǔn)則》借鑒國際會計(jì)準(zhǔn)則的提法,按照受益期間進(jìn)行資本性支
[Abstract]:From the point of view of the accounting recognition process, an expenditure is either an asset or an expense, but what conditions and criteria are met for the expenditure to form an asset, and what are the conditions and standard expenses for the formation of the expenditure, Theoretical and practical circles have been controversial. The Accounting Standards for Enterprises issued by our country in 1992 draw lessons from the formulation of international accounting standards and make capital payments according to the benefit period.
【作者單位】： 大連民族學(xué)院國際商學(xué)院會計(jì)系;
【基金】：教育部人文社會科學(xué)基金項(xiàng)目“基于扎根理論的我國裝備制造業(yè)服務(wù)轉(zhuǎn)型機(jī)制及策略研究”的階段成果
【分類號】：F275;F239.4
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本文編號：2383613