摘要
5.12汶川地震对灾区人民造成了重大的经济损失和心理压力,建议财政部门予以核销已经毁损或不复存在的库存现金、应收款项、存货、投资性房地产、固定资产、生物资产、无形资产、在建工程、金融工具、建造合同等资产、负债、所有者权益项目,减轻灾区人民心理压力,以利重建家园。
Wenchuang Earthquake on 12, May caused great economic loss and mental stress on the quake-stricken area. It is advisable to cancel the damaged cash, item of expenditure, invested real estate, fixed capital, creature capital, formless capital, projects being built, financial tools, building contacts to lessen psychology stress for the sake of rebuilding.
出处
《皖西学院学报》
2008年第6期44-46,134,共4页
Journal of West Anhui University
关键词
自然灾害
震区企业
毁损会计
清产核资
会计准则
账务处理
重建家园
natural disasters
enterprises in the quake-stricken area
ruined accounting items
clear accounts
accounting rules
accounting management
rebuilding
