摘要
将已完工程及时结转为固定资产,可防止单位固定资产数字不真、财务报告反映不实、资产流失等问题的出现,真正反映出固定资产的实际情况。各单位应重视已完工程的结转工作。
The completed project should be carried forward from construction to capital asserts, which can prevent the problems of unrealistic capital asserts, unrealistic accounting report, and capital asserts going away from the enterprise. And can reflect the real status of capital asserts of the enterprise. Such that, the enterprise should attach importance to the work.
作者
谭海燕
TAN Hai-yan (Xi'an Institute of Engineering and Science, Shaanxi Xi'an 710048, China)
出处
《西北水力发电》
2004年第4期62-64,共3页
Journal of Northwest Hydroelectric Power
关键词
工程
固定资产
会计
project
capital asserts
accounting