Full-Text Search:
Home|Journal Papers|About CNKI|User Service|FAQ|Contact Us|中文
《Urban Rapid Rail Transit》 2013-04
Add to Favorite Get Latest Update

Accounting Treatment of URT Assets Depreciation and Financing Interests Based on Life Cycle

Zhang Hong Ding Xinhao(Shenzhen Metro Group Co.,Ltd.,Shenzhen 518026)  
From life cycle perspective,incorporating the principle of economy of scope,according to the accounting standards for enterprises,authors deem that accounting treatment of URT assets depreciation and financial interests should be conformed with realization model of asset,depreciation should be taken up and interests should be shared on the basis of value magnitude during the realization of economic benefits to truly reflect the particular economic essence.
【CateGory Index】: F570.5
Download(CAJ format) Download(PDF format)
CAJViewer7.0 supports all the CNKI file formats; AdobeReader only supports the PDF format.
©2006 Tsinghua Tongfang Knowledge Network Technology Co., Ltd.(Beijing)(TTKN) All rights reserved