摘要
装备实物资产计价核算管理是当前全军装备财务工作的一个重点,库存物资会计核算方法直接关系到此项工作的成效。在分析出库核销法不足的基础上,提出了库存物资基金挂账法,构建了基金挂账法的会计实现环境,给出了基金挂账法的账务处理规范。
The accounting management of military equipment material stock is a key point of the army＇s equipment accounting work.The accounting method is directly related to the performance of this career.Based on an analysis of the disadvantages of the active accounting method,this paper advances a new one,names charged-in-fund method,and establishes the accounting circumstances and the book processing criterions of this method.
出处
《装备指挥技术学院学报》
2011年第4期46-49,共4页
Journal of the Academy of Equipment Command & Technology
关键词
装备
核算方法
基金挂账法
equipment
accounting method
charged-in-fund method
