【正文】 ............................................19 2．6．1．提取長期投資減值準(zhǔn)備...............................................................................19 3．固定資產(chǎn)...................................................................................................................................19 3．1 固定資產(chǎn)增減................................................................................................................19 3．1．1．購入不需要安裝的固定資產(chǎn).......................................................................19 3．1．2．自行建造完成的固定資產(chǎn)...........................................................................20 3．1．3．投資者投入的固定資產(chǎn)，按投資各方確認(rèn)的價(jià)值 ...................................20 3．1．4．融資租入固定資產(chǎn).......................................................................................20 3．1．5．接受捐贈(zèng)的固定資產(chǎn)...................................................................................20 3．1．6．盤盈的固定資產(chǎn)...........................................................................................20 3．1．7．無償調(diào)入需要安裝的固定資產(chǎn)...................................................................20 3．1．8．投資轉(zhuǎn)出的固定資產(chǎn)...................................................................................21 3．1．9．捐贈(zèng)轉(zhuǎn)出的固定資產(chǎn)...................................................................................21 3．1．10．無償調(diào)出的固定資產(chǎn).................................................................................21 3．1．11．盤虧的固定資產(chǎn).........................................................................................22 3．1．12．出售、報(bào)廢和毀損等原因減少的固定資產(chǎn) .............................................22 3．2．固定資產(chǎn)折舊.............................................................................................................22 3．3．固定資產(chǎn)減值.............................................................................................................22 3．3．1．固定資產(chǎn)發(fā)生減值.......................................................................................22 3．3．2．如果已計(jì)提減值準(zhǔn)備的固定資產(chǎn)價(jià)值又得以恢復(fù) ...................................22 3．4．固定資產(chǎn)清理.............................................................................................................22 3．4．1．出售、報(bào)廢和毀損的固定資產(chǎn)轉(zhuǎn)入清理 ...................................................22 3．4．2．清理過程中發(fā)生的費(fèi)用以及應(yīng)交的稅金 ...................................................23 3．4．3．收回出售固定資產(chǎn)的價(jià)款、殘料價(jià)值和變價(jià)收入等 ...............................23 3．4．4．應(yīng)由保險(xiǎn)公司或過失人賠償?shù)膿p失...........................................................23 3．4．5．固定資產(chǎn)清理后的凈收益...........................................................................23 3．4．6．固定資產(chǎn)清理后的凈損失...........................................................................23 3．4．7．固定資產(chǎn)修理費(fèi)用.......................................................................................24 4．在建工程...................................................................................................................................24 4．........................................................................................................................24 4．2．工程完工.....................................................................................................................24 4．2．1．租入固定資產(chǎn)改良支出...............................................................................24 ____________________________________________________________________________________________ 第 頁 共 56 頁 3 標(biāo)準(zhǔn)會(huì)計(jì)業(yè)務(wù)處理指南 fa40502 版本： 4．2．2．自有產(chǎn)權(quán)裝修...............................................................................................25 5．無形資產(chǎn)和長期待攤費(fèi)用.......................................................................................................25 5．1 無形資產(chǎn)........................................................................................................................25 5．1．1．購入的無形資產(chǎn)，按實(shí)際支付的價(jià)款 .......................................................25 5．1．2．投資者投入的無形資產(chǎn)，按投資各方確認(rèn)的價(jià)值 ...................................25 5．1．3．自行開發(fā)并按法律程序申請取得的無形資產(chǎn) ...........................................25 5．1．4．土地使用權(quán)...................................................................................................25 5．1．5．出租無形資產(chǎn)，按取得的租金收入...........................................................25 5．1．6．無形資產(chǎn)攤銷...............................................................................................26 5．1．8．購入軟件.......................................................................................................26 5．1．9．軟件價(jià)值攤銷...............................................................................................26 5．2．長期待攤費(fèi)用.............................................................................................................26 5．2．1．開辦費(fèi)...........................................................................................................26 5．2．2．工程改造.......................................................................................................26 6．待處理財(cái)產(chǎn)損溢.......................................................................................................................26 6．1．待處理財(cái)產(chǎn)損溢.........................................................................................................26 6．1．1．盤盈的各種流動(dòng)資產(chǎn)、固定資產(chǎn)等...........................................................26 6．1．2．流動(dòng)資產(chǎn)的盤盈轉(zhuǎn)銷...................................................................................27 6．1．3．固定資產(chǎn)的盤盈轉(zhuǎn)銷...................................................................................27 6．2．待處理財(cái)產(chǎn)損失.........................................................................................................27 6．2．1．盤虧、毀損的各種流動(dòng)資產(chǎn)、固定資產(chǎn)、以及報(bào)損的存貨等 ...............27 6．2．2．流動(dòng)資產(chǎn)盤虧、毀損轉(zhuǎn)銷...........................................................................27 6．2．3．固定資產(chǎn)盤虧轉(zhuǎn)銷.......................................................................................27 6．2．4．屬于無法收回的其他損失，報(bào)經(jīng)批準(zhǔn) .......................................................27 7．應(yīng)收應(yīng)付票據(jù).......................................................................................................