浅谈农村固定资产帐实不符的成因及其帐务处理

Discussion on the Origin and Accounting Adjustment of the Fixed Asset in Countryside

当前农村固定资产帐实不符的现象比较突出,严重影响了会计信息的真实性。从分析固定资产帐实不符的成因出发,提出了几点帐务调整的意见和建议。

Currently, the phenomenon, of which the reality and the symhol were not consistent with each other in countryside fixed asset accounting, was very prominent,which affected the truth of accounting information seriously. Beginning from the reason of symbol, the author proposed several advices and opinions about accounting adjustment of the fact.