论文部分内容阅读
企业外部购买的固定资产一般是以历史成本入账。但是,《固定资产准则》规定采用分期付款购买的固定资产具有融资性质,不能以各期所支付价款之和作为其入账成本,需以各期折现后的金额之和作为其入账成本。在实际工作中,分期付款销货合同中并没有约定相关的利率,由于折现率的确定较为复杂并存在诸多不确定性,《固定资产准则》也未加以明确。如何确定固定资产入账价值和未确认融资费用?本文就此做一探讨。
Fixed assets purchased externally are generally recorded at historical costs. However, the “Fixed Assets Guidelines” stipulates that fixed assets purchased by installments are of a financing nature and can not be accounted for using the sum of the payments made in each period. The sum of the discounted amounts of each period shall be used as the cost of the book. In practical work, the relevant interest rate is not stipulated in the sales contract of installment. Because the determination of the discount rate is complicated and there are many uncertainties, the “Fixed Assets Standards” is not clear either. How to determine the recorded value of fixed assets and unrecognized financing costs? This article to do a discussion.