中国企业会计准则与美国会计制度比较(pdf 48页)

中国企业会计准则与美国会计制度比较内容简介:
PRC中国企业会计制度
􀂾 Cash comprises cash on hand anddemand deposits.
货币资金包括现金和银行存款。
􀂾 Cash equivalents are short-term,highly liquid investments that arereadily convertible to known
amounts of cash and which aresubject to an insignificant risk ofchanges in value.现金等价物指持有的期限短、流动性强、易于转换为已知金额的现金及价值变动风险很小的投资。
PRC中国企业会计制度
􀂾 Based on facts, circumstances andmanagement judgement, enterprises candetermine the estimated useful lives andsalvage value of fixed assets.
企业根据固定资产的实际使用方式和性质，环境及管理层的合理判断确定固定资产的使用年限及残值。
􀂾 Depreciation can be made based on thestraight-line method, physical usedepreciation method, sum-of-the-years’digit method, double-declining balance
method, etc.
折旧方法可选择直线法、工作量法、年数总和法或双倍余额递减法。
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