新会计准则下固定资产装修支出的账务处理

Financial Management of Fixed Assets Decoration Expenditure Under New Accounting Standards

2006年《企业会计准则第4号——固定资产》中第六条规定了固定资产装修支出处理,但没有阐明不同类型装修支出的具体账务处理。文章力求明确不同类型固定资产装修支出的具体账务处理。

In ＂Accounting Standards for Business Enterprises No. 4 - Fixed Assets＂ of 2006, only rough regulations on financial management of fixed assets decoration expenditure was mentioned, without pointing out the detailed financial management of different types of decoration expenditure. This paper tries to deal with the detailed financial management of different types of decoration expenditure, which will help the teaching and implementation of accounting and calculating.