摘要
从固定资产在企业生产经营活动中的重要性着手,对固定资产的分类汇总、明晰核算进行了论述,用EXCEL的强大数据处理功能对固定资产进行分析研究,解决了固定资产会计电算化的问题,简化了会计核算工作。
In this paper,the importance of capital assets in enterprise production and management and those of classified collection and perspicuity calculation are discussed.analysing and researching the capital assets with the EXCEL data processing function,It can solve the problem of capital assets accountant electric calculation and simplify the accountant calculation.
出处
《山西电力》
2003年第6期22-23,共2页
Shanxi Electric Power
