What are the measurement attributes of fixed assets? What kind of fixed assets are they applicable t

When measuring accounting elements, enterprises should generally use historical cost, replacement cost and net realizable value.

Present value, fair value.

Where it is measured, it shall be ensured that the amount of the accounting elements determined can be obtained and reliably measured.

Scope of application: 1. Historical cost.

Generally, historical cost replacement cost is used in the measurement of accounting elements.

2. Replacement cost.

Inventory and fixed assets.

The cost of recording is the replacement cost.

3. Net realizable value.

Provision for decline in value of inventories.

Inventories should be measured at the lower of cost and net realizable value.

Fourth, the present value. 1. Fixed assets are measured at present value:

1) If the purchase price of a fixed asset is deferred in excess of the normal credit terms, and is essentially of a financing nature, the cost of the fixed asset shall be determined on the basis of the present value of the purchase price.

2) The disposal fee shall be calculated in the present value when included in the cost of fixed assets.

3) One of the options for the accounting cost of fixed assets for financial lease.

2. Purchase intangible assets.

If the price is deferred in excess of normal credit terms and is essentially of a financing nature, the cost of the intangible asset is determined on the basis of the present value of the purchase price.

3. If the compensation for dismissal benefits is paid for more than one year, the amount of dismissal benefits shall be confirmed at the present value.

5. Fair value.

1. Tradable financial assets.

the selection of the final measurement caliber at the end of the period;

2. Investment real estate.

one of the subsequent measurement caliber selections; (For investment real estate, if there is conclusive evidence and the fair value of the real estate can be reliably obtained, the enterprise can use the fair value model for subsequent measurement, and the rest still use the original measurement model.) ）

3. Financial assets are available.

the selection of the final measurement caliber at the end of the period;

4. One of the options for the accounting caliber of fixed assets for financial lease;

Please add a detailed explanation.

Accounting measurement attributes mainly include: 1) historical cost; 2) replacement cost; 3) net realizable value; 4) present value; 5) Fair value.

When measuring the accounting elements, an enterprise should generally use historical cost, replacement cost, net realizable value, present value, and fair value, and ensure that the amount of the accounting elements determined can be reliably measured.

Replacement cost is applied to the measurement of surplus assets; Net realizable value is usually measured at the end of the period for inventories; The present value applies to the measurement of the use value of assets such as fixed assets.

When selecting accounting measurement attributes, historical costs should be used as the basis for measurement, and one or several measurement attributes should be selected for use in different situations and according to the different characteristics of various measurement attributes. When using multiple measurement attributes, several issues should be paid attention to: first, homogeneity, that is, the accounting measurement results should be consistent with the actual financial status, operating results and cash flow of the accounting object, accounting statement items and the accounting entity; The second is verifiability, that is, different accountants should get the same results when measuring the same accounting matter, which can be verified with each other; The third is consistency, that is, the accounting measurement method should be as consistent as possible before and after, and should not be changed at will, if it changes, the reasons for the change and the cumulative impact amount caused by the change should be disclosed in the notes to the statements; Fourth, it is fully relevant, and the accounting measurement results try to meet the needs of a series of information users such as "existing and potential investors, employees, lenders, merchants and other creditors, customers, institutions and the public".

When measuring the accounting elements, an enterprise should generally use historical cost, and if replacement cost, net realizable value, present value and fair value are used for measurement, it should ensure that the amount of the accounting elements determined can be obtained and reliably measured. The latter four measurement attributes focus on reflecting the current value of assets and liabilities relative to historical costs. In essence, replacement cost, net realizable value, and present value are also fair values, but fair value cannot all be uniformly adopted, and in some special cases, measurement attributes such as replacement cost, net realizable value, and present value are also required.

Generally, the historical cost is recorded and depreciation is provided, the replacement cost is used for the recording of the surplus, and the fair value is used if impairment occurs at the end of the period.

The measurement attributes of fixed assets are:

1) Historical cost: This method is generally used to measure fixed assets.

2) Replacement cost, net realizable value, present value and fair value: The amount should be guaranteed to be reliably measured.

There are five types of metering attributes.

Historical Cost, Replacement Cost, Present Value, Net Realizable Value, Fair Value.

Fixed assets can be classified into different categories in different ways.

1. According to the economic use, it is divided into two categories: production and operation and non-production and operation.

2. According to the use situation, it is divided into three categories: in use, unused, and not needed.

3. According to the ownership of property rights, it is divided into three categories: self-owned, investment and leased.

4. According to the physical form, it is divided into five categories: houses and buildings, machinery and equipment, electronic equipment, transportation equipment and other equipment.

5. According to the shortest service life of fixed assets, it is divided into 5 years, 10 years and 20 years.

Answers]: a, b, c, d

According to the provisions of the Accounting Standards for Enterprises, the accounting measurement attributes of fixed assets include: the cost of historical imitation; replacement cost; net realizable value; present value; Gongxiang is wide and withered.

The categories of fixed assets can be classified and accounted for according to their economic use, use, property ownership, physical form and service life.

1. According to the economic use, it is divided into two categories: production and operation and non-production and operation.

Fixed assets for production and operation refer to fixed assets that directly serve the whole process of production and operation, such as plants, machinery and equipment, warehouses, sales places, transportation vehicles, etc.

Fixed assets for non-production and operation refer to fixed assets that do not directly serve production and operation, but are used to meet the material, cultural, and welfare needs of employees, such as dormitories, canteens, nurseries, kindergartens, bathrooms, infirmaries, libraries, and other fixed assets used in scientific research.

2. According to the use situation, it is divided into three categories: in use, unused, and not needed.

Fixed assets in use refer to all kinds of fixed assets that are in use by the enterprise, including machinery and equipment that are temporarily out of service due to seasonal and major repairs, as well as those stored in the use department for replacement.

Unused fixed assets refer to new fixed assets that have not yet been put into use and fixed assets that have been approved to be discontinued. Unused fixed assets refer to fixed assets that are not needed and are ready to be disposed of.

From the perspective of accounting, fixed assets are generally divided into production fixed assets, non-production fixed assets, leased fixed assets, unused fixed assets, unused fixed assets, financial lease fixed assets, and donated fixed assets.

1. Confirmation conditions for the predecessor of fixed assets: only if the following conditions are met at the same time, it can be confirmed.

The economic benefits associated with the fixed asset are likely to flow into the enterprise;

The cost of the fixed asset can be reliably measured.

1. According to economic use and usage, fixed assets can be divided into seven categories (selection, short answer):

fixed assets for production and operation;

fixed assets for non-production and operation;

Leased fixed assets (fixed assets leased under an operating lease);

financial leasing of fixed assets;

land (i.e., land that has been valued separately in the past);

unused fixed assets;

Fixed assets are not required.

2. The cost of fixed assets: refers to the reasonable and necessary expenditures incurred by an enterprise before the purchase and construction of a fixed asset reaches a usable state. It includes the purchase price, import duties and other taxes, packaging, transportation and insurance, and other related expenses, as well as the expenses necessary to bring the fixed assets to their intended useable state, such as the interest on the borrowing of the capital that should be borne by the company, the difference in the translation of foreign currency borrowings, and other indirect costs that should be apportioned.

3. In China's accounting practice, the historical cost is used for the valuation of fixed assets.

4. The cost of acquisition of fixed assets shall be determined separately according to different circumstances

Outsourcing: including the purchase price, relevant taxes, transportation costs, handling costs, installation fees and professional service fees attributable to the fixed assets before they reach their intended useable state.

Self-built: Includes the necessary expenses incurred before the asset reaches its intended state of use.

Investor's investment: determined by the value agreed in the investment contract or agreement, unless the agreed value is unfair.

5. When determining the cost of fixed assets, the expected disposal cost should be considered.

6. The recorded cost of fixed assets should also include the deed tax, cultivated land occupation tax, vehicle purchase tax and other related taxes and fees paid by the enterprise for the acquisition of fixed assets.

Fixed assets are generally divided into eight categories: houses and buildings, general office equipment, special equipment, cultural relics and displays, books, transportation equipment, machinery and equipment, and other fixed assets.

1. Houses and buildings.

Houses and buildings refer to all houses and buildings whose property rights belong to the enterprise.

Including: offices, halls, dormitories, canteens, garages, warehouses, oil depots, archives, activity rooms, boiler rooms, chimneys, water towers, wells, fences, etc., and their ancillary water, electricity, gas, heating, sanitation and other facilities.

Note: The property rights of affiliated enterprises such as guest houses, hotels, fleets, hospitals, kindergartens, shops and other houses and buildings belong to the enterprise.

2. General office equipment.

General office equipment refers to the equipment commonly used in office and affairs of enterprises.

Including: desks, chairs, stools, cabinets, shelves, sofas, heating and cooling equipment, conference room equipment, furniture appliances, etc.

Note: General equipment is general, and clothing, drinking utensils, cooking utensils, decorations, etc. are also listed in the general equipment category.

3. Special equipment.

Special equipment refers to the equipment that belongs to the enterprise and is specially used for a certain job.

Including: cultural and sports activity equipment, audio and video recording equipment, projection and camera equipment, typing telex equipment, telegraph communication equipment, stage and lighting equipment, special equipment for archives, and modern office microcomputer equipment.

Note: All tools and instruments that are dedicated to a certain work should be listed as special equipment.

4. Cultural relics and displays.

Cultural relics and displays refer to all kinds of cultural relics and displays in museums, exhibition halls and other cultural institutions.

Including: antiques, calligraphy and paintings, commemorative items, etc.

Note: Some enterprises have exhibition rooms and showrooms in the logistics department. All the above-mentioned items are also cultural relics and displays.

5. Books. Books refer to the books of professional libraries and cultural centers and the business books of units.

Including: all kinds of books in the company's internal library and archives.

6. Transportation equipment.

Transportation equipment refers to various means of transportation used by logistics departments.

Including: cars, jeeps, motorcycles, vans, buses, boats, transport vehicles, three-wheeled trucks, human-powered trailers, board cars, bicycles and BMX vehicles, etc.

7. Machinery and equipment.

Machinery equipment refers to all kinds of mechanical tools used by the logistics department of the enterprise for its own maintenance.

Including: machine tools, power machines, tools, etc. for self-maintenance and standby generators, as well as measuring instruments, testing instruments and medical equipment for hospitals.

Note: Some subsidiary production enterprises should also be included in the transportation and distribution machinery, tools and equipment.

8. Other fixed assets.

Other fixed assets refer to fixed assets that are not included in the above categories.

Note: The competent department can appropriately divide the above categories according to the specific situation, and can also appropriately divide the above categories and increase the types.

The measurement attributes of an asset include historical cost, replacement cost, present value, fair value.

Under historical cost measurement, assets are measured at the fair value of the cash paid at the time of acquisition or the consideration paid. Under replacement cost measurement, assets are measured at the amount of cash that would be paid to purchase the same or similar assets today.

Under present value measurement, an asset is measured at a discounted amount of future net cash inflows that are expected to accrue from its continued use and eventual disposal. Under fair value measurement, an asset is measured at what an asset would receive from a market participant in an orderly transaction that occurred on the measurement date.

The description of the assets is as follows:

Assets refer to the resources formed by the past transactions or events of the enterprise, owned or controlled by the enterprise and expected to bring economic benefits to the enterprise. Resources that do not bring economic benefits cannot be used as assets and are the rights of enterprises. Assets can be divided into current assets, long-term investments, fixed assets, intangible assets and other assets according to liquidity.

Among them, current assets refer to assets that can be realized or consumed within one business cycle of one year or more than one year, including cash, bank deposits, short-term investments, expenses to be amortized, inventory, etc. Long-term investment refers to investments other than short-term investments, including various equity investments that are held for more than one year, bonds that cannot be realised or are not ready to be realized, other debt investments and other long-term investments.

The potential for assets to directly or indirectly lead to the flow of capital or cash equivalents into the enterprise. This potential can come from the daily production and operation activities of the enterprise, or it can be non-daily activities; The economic benefits can be in the form of cash or cash equivalents, or in the form of cash or cash equivalents that can be converted into cash or cash equivalents, or in the form of reduced cash or cash equivalents being flowed out.

If a project is not expected to bring economic benefits to the enterprise, it cannot be recognized as an asset of the enterprise, and a project that has been recognized as an asset in the early stage can no longer bring economic benefits to the enterprise, and it can no longer be recognized as an asset of the enterprise.