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Long-term assets
Long-term assets is the operation of our company exist period longer assets, which characterized by the high economic value, have more than one accounting period, as well as various forms. Long-term assets can be further divided into long-term investments, fixed assets, intangible assets, deferred assets and other assets.
Long-term equity investment
(1) long-term equity investment overview and characteristics
A company might use the current management don't need cash into securities, including other companies' stocks and bonds. And a long-term equity investment and merger of enterprises including achieved equity investment and the merger of the ways to achieve the equity investment. To hold more than a year of equity investment is divided into balance sheet of a long-term equity investment. Compared with the short-term investment, long-term equity investment has the following features: payback period more than a year. The main purpose of the investment is influence and control other companies in order to realize the development of the company's long-term strategy in order to get the corresponding funds, to meet the special need.
A long-term equity investment according to obtain its costs and other expenses incurred by the sum to record, including brokerage commission, taxes, the treatment cost, and so on.
(2) a long-term equity investment valuation
In order to record a long-term equity investment, the company according to the ownership of the involved in proportion and the investment company control degree, accordingly take cost method or the equity method.
A. cost method
Cost method, refers to a long-term equity investment according to the cost of investment valuation method.
(1) not publicly traded securities company's stock (close cooperation company or private company) might be in trade restrictions have, therefore, no public market value. Relative to this kind of securities little investment (less than 20% of the outer stock), because is not easy to be liquidated, used the cost method records. Because cannot confirm this kind of stock market value, so cannot use the market value method.
(2) the investment enterprise of the invested entity with control. The new guidelines in this respect with the original criterion compares made significant change, the original standard control conditions are measured by employing the equity method accounting. Normally, the investment enterprises have invested unit 50% or more of the voting rights of the capital, the think investment enterprise of the invested entity has the right system.
(3) the invested entity in the strict restriction conditions management, its investment enterprise to transfer funds ability is restricted.
B. the equity method
When investors' ownership 20% to 50%, the investment company is likely to be the investment company with "major influence", the investment company should use the equity method record its property investment. When the ownership of more than 50%, the two entities as a whole preparing consolidated financial statements.
Investors on the balance sheet of the existing long-term investment value, one is regularly according to investors investment share of net income (or net loss) and increase (or decrease); The second is to investors by investors according to the transfer of shares and reduce.
If the investment company has less than 20% of the investment company outstanding capital stock, the possible effects of relatively small, two independent entity is treated. Therefore, investment interests use a market value method and cost method records. The shares do not have identifiable market value.
The held-to-maturity investment
Long-term bond investment right now is called the held-to-maturity investment, is by buying bonds investment to other companies. The new guidelines, the original "long-term bond investment" accounting subject to "the held-to-maturity investment". Compared with stock investment, bond investment has the following two features: company can obtain principal and interest due (whether by investment of the company's performance is good or not, unless the bankrupt). Investors can't participate in the invested company's operation and management. Buy bonds, the company need to record for different purchase form and different obtain cost: par value, premium or discount. Any investment by bonds earn interest and produce interests is not generated operating income, so be credited to income to the table of other income.
Buy long-term bond investment are debited to asset account of bond investment item. When bonds was bought as a long-term investment, premium and discount in the record bond interest income to adopt the effective interest rate method amortization. Premium amortization of credited in investment account, and discount amortization debits in the investment account, therefore, in the bond maturity date, the investment account balance and bond equal value.
Fixed assets
(1) fixed assets overview
Use limit of more than one year, used for company management, earned income rather than sales to the customer of the assets called fixed assets. It include land, buildings, all sorts of equipment. Fixed assets cost usually includes all reasonable costs, transportation and prepare cost. Fixed assets purchased and expanded called capital spending, were recorded in the asset account. For daily maintenance, maintenance, fuel and other fixed assets ownership and use of the project is called rentability expenditure, debit in expense account.
Cost allocation ─ depreciation
Due to the fixed assets with use and time aging, asset value decreases are recorded in the depreciation. Depreciation of the basic aim is to realize the matching principle, that is to say, to get income and consumption of goods and services cost offset the accounting earnings in the period.
An accounting period depreciation measure the period cost of the asset and expense. The recording of depreciation expense journals including debit depreciation expense and credited accumulated depreciation. The current as depreciation cumulative cost from its original deduct the cost, obtain the net book value of the asset. Fixed assets to book value appeared in the balance sheet.
(2) the method of computing depreciation
There are four depreciation methods: linear method, the work amount method, sum-of-years method and the declining-balance method. Every kind of method to calculate the cost of current according to different. The straight-line method to divide it depreciation during each accounting period. Using this method, in the use of assets within the time limit during the average to confirm as depreciation expense cost of the asset. Every year from the assets depreciation expense deducting the expected cost of the residual value, and with residual can be divided by depreciation cost is expected to get effective fixed number of year.
Every year depreciation expense = (cost - residual value) / use fixed number of year
Workload principle.these purposes, will depreciation cost to unit basis according to the assets in the accounting period on the use of distribution.
Each unit depreciation = (cost - residual value) / expected unit of output
Two kinds of accelerating method: sum-of-years method and the declining-balance method is in front of a few years sharing more expenses, and a few years behind less. Declining-balance method involves accelerating degressive efficiency, and in the straight-line method is prescribed a depreciation rate. Every year will accelerated depreciation rate applied to the rest of the book value of assets to calculate depreciation expense. Accelerated depreciation rate in the service life of an asset inside remain unchanged.
Sum-of-years method lies in calculation used as a series of score rate of depreciation. This method name from scores denominator, it indicates that the assets of the sum of the limited number sequences. Allowance for depreciation of assets molecular is the service life of residual life quantity.
Intangible assets
Intangible assets is used to company business, but do not have the physical form and is not current assets. Intangible assets to their legal rights and interests of features, including organization cost, patent, copyright, franchising, goodwill, loan, trade marks, etc. Most of the intangible assets have limited period, their costs to amortize form assigned to accounting period, this and similar depreciation.
Other assets
Other assets refers to not included in the current assets, fixed assets, intangible assets and assets, mainly including long-term prepaid expenses and other long-term assets.
Long-term prepaid expenses
Long-term prepaid expenses refers to the initial period occurred costs, but prepaid period more than 1 year of the other fees. Should the current burden loan interest, rents, etc., may not be as long-term prepaid expenses treatment. It includes: fixed assets big repair expenses, and improvement of the rented fixed assets defray and amortize deadline to be in a year of above of other prepaid expenses.
Other long-term assets
Other long-term assets include: national approval specific reserve materials, such as rescue equipment, tents, put food or prevent earthquake straw bag; The property involved in litigation; Bank frozen deposits, frozen goods, temporary facilities.
长期资产
长期资产是公司经营中存在时期较长的资产，它的特征是高经济价值，有多个会计期间，以及多种形式。长期资产可以进一步分为长期投资、固定资产、无形资产、延期资产和其他资产。
长期股权投资
（1）长期股权投资概述及其特征
公司可以将当期经营不需要的现金投入到证券中，包括其他公司的股票和债券。而长期股权投资又包括企业合并取得的股权投资与非合并方式取得的股权投资。持有超过一年的股权投资被划分为资产负债表中的长期股权投资项。与短期投资相比，长期股权投资有以下特征：偿还期超过一年。‚投资的主要目的是影响和控制其他公司以实现本公司发展的长期战略以获取相应的资金，满足特殊需要。
长期股权投资按获得其的成本和其他发生的费用之和来记录，包括经纪人佣金，税收，处理费用，等等。
（2）长期股权投资计价
为了记录长期股权投资，公司根据涉及的所有权比例和对被投资公司控制程度，相应地采取成本法或者权益法。
a.成本法
成本法，指长期股权投资按投资成本计价的方法。
（1）不公开交易证券的公司的股票（紧密协作的公司或私人公司）可能对交易有严格的限制，因此，没有公共市场价值。相对于这类证券的小投资（小于20%的在外股票），由于不易被清算，则采用成本法记录。因为无法确认这类证券的市场价值，所以不能采用市价法。
（2）投资企业对被投资单位具有控制权。新准则在这方面与原准则相比作了重大改变，原准则规定有控制条件下采用权益法核算。通常情况下，投资企业拥有被投资单位50%以上表决权资本的，则认为投资企业对被投资单位具有制权。
（3）被投资单位在严格的限制条件下经营，其向投资企业转移资金的能力受到限制。
b.权益法
当投资者的所有权达到20%到50%，投资公司有可能对被投资公司施以“重大影响”时，投资公司应运用权益法记录其产权投资。当所有权超过50%时，这两个实体作为一个整体编制合并财务报表。
投资者资产负债表上长期投资的现存价值，一是定期根据投资者投资股份的净收益（或净损失）而增加（或减少）；二是根据被投资者向投资者股份的转移而减少。
如果投资公司拥有低于20%的被投资公司发行在外的股票，可能产生的影响相对较小，两个实体被独立对待。因此，投资权益使用非市价法或成本法记录。这些股票不具有可确认的市场价值。
持有至到期投资
长期债券投资现在被称为持有至到期投资，是通过购买债券向其他公司投资。新准则中，将原“长期债券投资”核算科目改为“持有至到期投资”。与股份投资相比，债券投资有以下两个特征：公司可获得本金和到期利息（无论被投资公司的经营状况好坏，除非已破产）。‚投资者不能参与被投资公司的经营和管理。购买债券，公司需记录因不同购买形式而不同的获得成本：面值、溢价或者折价。任何由债券投资获得利息而产生的利益不是经营产生的收入，所以被记入收入表中的其他收入中。
购买长期债券投资被借记到资产账户中的债券投资项。当债券被作为长期投资购入，溢价和折价在记录债券利息收入时采用实际利率法摊销。溢价的摊销贷记在投资账户，而折价摊销借记在投资账户，因此，在债券到期日，投资账户余额与债券面值相等。
固定资产
（1）固定资产概述
使用期限超过一年，用于公司经营，赚取收入而不是销售给顾客的资产称为固定资产。它包括土地、建筑物、各种设备。固定资产成本通常包括所有合理费用、运输和准备费用。固定资产购入和扩充称为资本支出，被记入资产账户。用于日常维修、保养、燃料以及其他固定资产所有权和使用的项目被称为收益性支出，借记在费用账户。
成本分配─折旧
由于固定资产随着使用和时间老化，资产价值的减少被记入折旧。折旧的基本目的是实现配比原则，也就是说，以获得收入而消耗的商品和服务的成本抵消该会计期间的收入。
一个会计期间的折旧衡量了该期间的资产成本和费用。记录折旧费用的日记账包括借记折旧费用和贷记累计折旧。当期作为折旧累计的成本从它的原来成本中扣除，获得资产的账面净值。固定资产以账面价值出现在资产负债表中。
（2）计算折旧的方法
有四种折旧方法：直线法、工作量法、年数总和法和双倍余额递减法。每一种方法计算当期费用的依据不同。直线法吧折旧平分到每一个会计期间。使用这种方法，在资产的使用期限内的各期间平均地确认作为折旧费用的资产成本。每年折旧费用通过从资产成本中扣除预计残余价值，并以残余可折旧成本除以预计有效年限而得到。
每年折旧费用=（成本—残余价值）/ 使用年限
工作量法基于用途，将折旧费用以单位为基础根据资产在本会计期间的使用情况进行分配。
每单位折旧=（成本—残余价值）/ 预计单位产出
两种加速法：年数总和法和双倍余额递减法是在前面几年分摊较多的费用，而后面几年较少。双倍余额递减法涉及加速递减的效率，而在直线法中是规定的一个折旧率。每年将加速折旧率应用于资产的剩余账面价值来计算折旧费用。加速折旧率在资产使用寿命内保持不变。
年数总和法的关键在于计算用做折旧率的一系列分数。这种方法的名字来自分数的分母，即表示资产的有限年限的数字序列之和。折旧率的分子是资产使用寿命的剩余年限数量。
无形资产
无形资产是用于公司经营，但不具备实物形态且不是本期的资产。无形资产以其法定权利和权益为特征，包括组织成本、专利、版权、特许经营权、商誉、租借、商标等。多数无形资产只有有限的期限，它们的成本以摊销形式分配到会计期间中去，这与折旧相似。
其他资产
其他资产是指不能包括在流动资产、固定资产、无形资产等的资产，主要包括长期待摊费用和其他长期资产。
长期待摊费用
长期待摊费用是指在起始时期发生的费用，但待摊期有一年以上的其他各项费用。应由本期负担的借款利息、租金等，不得作为长期待摊费用处理。它包括：固定资产大修理支出、租入固定资产改良支出以及摊销期限在一年以上的其他待摊费用。
其他长期资产
其他长期资产包括：国家批准特定的储备材料，如救生设备、帐篷、装食物或预防地震的草包；‚涉及诉讼中的财产；ƒ银行冻结存款、冻结物资、临时设施。