但是，已提足折旧仍继续使用的固定资产和单独计价入账的土地除外。
However, the fixed assets that have been fully depreciated but are still in use and the land that is separately measured and included shall be excluded.
固定资产的计价，应当以原价为准。
The valuation of fixed assets shall be based on the original cost.
第三十一条固定资产的计价，应当以原价为难。
Article 31 The valuation of fixed assets shall be based on original cost.
对纳税筹划影响较大的会计方法有：固定资产折旧方法、存贷计价方法。
Accounting methods, fixed assets depreciation method and inventory pricing method especial, will influence company's tax planning.
介绍了会计谨慎性原则在我国存货计价、固定资产折旧、坏账损失的核算以及资产减值中具体运用的情况。
Introduces the conditions of concrete application of accounting cautiousness principle in inventory pricing, fixed asset depreciation, business of bad debt loss and asset decrement.
固定资产的计价方法购入的固定资产按取得或新建最初按成本计量。
Fixed assets acquired or newly built are initially measured according to their actual costs when they are acquired.
固定资产的计价方法购入的固定资产按取得或新建最初按成本计量。
Fixed assets acquired or newly built are initially measured according to their actual costs when they are acquired.
应用推荐