有形及无形固定资产会计准则的中越比较

Comparison of Accounting Standards of Tangible and Intangible Fixed Assets between China and Vietnam

越南《有形固定资产》和《无形固定资产》会计准则,与我国的《企业会计准则第4号——固定资产》和《企业会计准则第6号——无形资产》相比,在内容上和会计处理方法上既有相同相似之处,也存在着一定的区别差异。通过对中越两国这两项准则的异同进行比较和分析,可以使我国的会计同仁对越南会计法规及固定资产、无形资产的会计核算方法有所了解和认识。

Comparing China＇s Accounting Standard for Business Enterprises No. 4 - Fixed Assets and Accounting Standard for Business Enterprises No. 6 - Intangible Assets with Vietnam＇s accounting standards of Tangible Fixed Assets and Intangible Fixed Assets, it＇s found that there are resemblance, as well as difference between the two in contents and accounting methods. Through the comparison and analysis on the similarities and differences, Chinese accountants could get a fair knowledge of the accounting laws and regulations and accounting methods of fixed assets and intangible assets in Vietnam.