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固定资产是企业进行生产经营活动的主要劳动资料,是企业赖以生存的必要条件。因此,搞好固定资产的管理与核算,使之更好地发挥企业资产的效能,对国家和企业具有重要意义。账实不符原因浅析 目前,固定资产存在的问题有盘盈、盘亏、利用率低。 盘盈:即在固定资产清查中发现的有物无帐的固定资产。此时,资产的实际数量或金额大于帐面的数量、金额。
The fixed assets are the main labor information for enterprises to carry out their production and business activities and are the necessary conditions for the enterprises to survive. Therefore, improving the management and accounting of fixed assets so that they can better exert the performance of enterprise assets is of great significance to the country and the enterprises. Account does not match the reasons for At present, there are problems of fixed assets, profit, loss, low utilization. Surplus: that fixed assets found in the inventory of non-fixed assets. At this point, the actual amount or amount of assets is greater than the amount of the book, the amount.