摘要
《企业会计准则——固定资产》实施已经两年多了,但企业在执行过程中仍然存在许多问题,对如何正确提取固定资产折旧,应从计提折旧固定资产范围等六个方面进行。
business accountancy the standard-fixed assets have put two years into practice for, but the business still exsits in carried out process many problems, author the combination is actual, to how the exactitude withdraws the fixed assets depreciation from account to lift to depreciate the fixed assets scope wait six proceed to expatiate.
出处
《贵阳金筑大学学报》
2004年第3期31-32,共2页
Journal of Jinzhu University of Guiyang
关键词
企业
固定资产折旧
使用寿命
计提
复核
The business, withdraws, the fixed assets depreciation.