固定资产后续支出
固定资产后续支出
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关于固定资产后续支出的思考
Considerations on the later expenditure of fixed assets
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在会计实务中,关于固定资产的核算会遇到固定资产的后续支出、固定资产折旧中使用寿命及土地使用权的入帐等问题。
In the accounting practice of fixed asset assessment , there are account-book-entry problems about the later expenditure of fixed assets , the use lifespan in fixed asset depreciation and land use right .