摘要
随着计算机技术的发展与普及,财会人员已逐步从繁杂的手工劳动中解脱出来,参与企业的经营与管理,其中固定资产折旧是企业固定资产管理的一个重要组成部分。财务人员如果能够正确、灵活地使用Excel函数,则能大大减轻固定资产折旧计算的工作量。
Following the technology of computer's development and dissemination, finance and accounting personnel have got rid of miscellaneous handcraft work, participating in enterprise's management. Permanent assets depreciation is an important part of enterprise permanent assets management. If finance and accounting personnel can use Excel function rightly and agilely, it will lighten greatly the load of permanent assets depreciation's count.
出处
《湖北广播电视大学学报》
2004年第4期99-100,共2页
Journal of Hubei Radio & Television University