摘要
文章针对农业科研单位固定资产折旧作了初步分析,从固定资产计提折旧的重要性、计提方法、会计核算及存在的问题等方面进行了一些探讨。
Current depreciation of fixed assets for agricultural scientific research institute was analyzed in this paper. Some problems including the importance of fixed assets depreciation, method of depreciation, financial accounting had been discussed.
出处
《农业科研经济管理》
2015年第1期27-30,共4页
Management for Economy in Agricultural Scientific Research
关键词
农业科研单位
固定资产
折旧
scientific research units
fixed assets
depreciation
