固定资产准则中的辩证与统一原则

Dialectical Unity in Requirements of Fixed Assets

2002年1月1日,在股份有限公司中实行的<企业会计准则--固定资产>,在确认条件、后续支出、固定资产折旧等内容上透视出许多辩证统一的关系,分析这一关系,可以使我们更深入领会该准则丰富的内涵与改革创新点.

Business Accounting Requirements--Fixed Assets, put into force in limited corporations in Jan. lst,2002, it shows some dialectical unity in confirming conditions, following up expenditure and the depreciation of fixed assets. The analysis about the dialectical unity helps to better understand the varied and rich intensions of the creative requirements.