会计核算中有关问题的探讨

On the Questions Concerned in Accounting

会计作为一项经济管理活动,应该以科学的方法服务于社会经济活动。从现金溢缺、固定资产是否计提减值准备、划拨方式形成的土地使用权、公益金四个方面阐述了会计核算中几个有待商榷的地方,并提出了相应的处理方法。

Accounting is an activity of management, so it must give service to society by scientific methods. But at present, due to a lot of influence factors, there are some improper ways in accounting. This paper lists cash shortages and overages act four doubtful questions of accounting. And it raises suitable handle methods.