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随着我国综合国力的不断提升,我国各领域的发展都日新月异,各类中小型企业快速崛起,这为社会的经济发展增添了很大的动力。但是对于一个企业的发展来说,最重要的就是企业资产的核算。在企业的资产划分中,按资产的流动性可以分为两个方面,一方面是企业的流动资产,一方面是企业的非流动资产。本文将通过对企业非流动资产中的固定资产后续支出核算进行分析,来发现核算过程中存在的问题,并提出相关的解决措施。
With the continuous improvement of China’s overall national strength, the development in various fields in our country is changing with each passing day. The rapid rise of various types of small and medium-sized enterprises has added a great impetus to the economic development of society. But for the development of an enterprise, the most important thing is the accounting of enterprise assets. In the enterprise asset allocation, according to the liquidity of assets can be divided into two aspects, on the one hand is the liquid assets of enterprises, on the one hand is the non-current assets of enterprises. This article will analyze the non-current assets of fixed assets in the follow-up expenditure accounting analysis, to find the problems in the accounting process, and propose relevant solutions.