固定资产的核算

浅谈固定资产的核算与管理

Simple Discussion of the Accounting and Management of Fixed Assets

电能计量与电费核算浅谈固定资产的核算与管理

Electrical Energy Metering and Electrical Charge Accounting Simple Discussion of the Accounting and Management of Fixed Assets

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 .

目前不论对外信息披露和对内进行管理，高校对固定资产损耗的核算也提上议事日程。

At present whether disclosing information externally or managing internally , colleges and universities have put the fixed asset wastage on the agenda .

浅析新会计制度下固定资产投资方面的核算

A superficial view on the fixed assets investment accounting under the new accounting systems

本文通过学习新制度对讨论固定资产投资转出以及接受固定资产的核算问题，指出了财务通则与会计制度上的矛盾，并提出了帐务处理的方法。

This essay points out the contradiction between the general financial rules and the new accounting systems and advances a new method of accounting by studying the issue of the fixed assets investment accounting in the new accounting systems .

本文在对高校固定资产计提折旧的必要性论述的基础上，进一步提出了高校固定资产计提折旧的核算方法。

This paper analyses the necessity of fixed assets computing depreciation , and then puts forward some methods for accounting depreciation of the fixed assets .