摘要
对高职院校教学仪器设备的购置申请、设备采购,固定资产账的建立进行了说明,对教学仪器设备使用、管理中的问题进行了分析,为教学仪器设备的报废及残值利用提供了依据.
Purchase application of teaching equipment,purchasing equipment and establishing fixed asset in high vocational institute are presented.An analysis is made of the problem in management and use of teaching equipment.Basis for scrapping teaching equipment and exploitation of remanants are afforded here.
出处
《石家庄职业技术学院学报》
2005年第2期20-23,共4页
Journal of Shijiazhuang College of Applied Technology