递耗资产在西方会计中的核算

The Accounting of degressive Depletion Assets

我国的矿产资源属于国家所有 ,但国家对自然资源没有实施所有者的权力 ,企业也没有把自然资源纳入企业的资产账户。本文借鉴了西方会计中递耗资产的核算方法 ,对递耗资产成本的确定、递耗资产折耗的计算、递耗资产附属固定资产的折旧和递耗资产增值的账务处理等问题提出了自己的见解。

Using methods from the western accounting, this article presents the author's understandings of dealing with the natural resources as degressive depletion assets (DDA). These view points are of practical significance to the establishment of China's complete accounting system for degressive depletion assets. Discussed in the article are such problems as the determination of DDA cost, the calculation of DDA depletion depreciation, the accounting treatment of the depreciation of DDA fixed assets and of DDA added values.\;