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固定资产在企业资产总额中比重大,占用资金多,只有真实完整地对固定资产进行核算,才能准确地反映特定期间经济状况和财务成果的实际面貌。但是,固定资产在管理中尚存在一些问题。就此,笔者拟进行一些探讨。一、固定资产在管理中存在的问题1.固定资产与低值易耗品划分不清固定资产是指使用年限超过一年或一个营业周期,单位价值较高,能多次参加周转,并在使用过程中保持原来物质形态不变的资产。另外,对不属于生产经营主要设备的物品,单位价值在2000元以上,使用期限超过二年的,也应当作为固定资
Fixed assets account for a large proportion of the total assets of the company and occupy a large amount of funds. Only when the real assets are accounted for in a true and complete manner can they accurately reflect the actual status of economic conditions and financial results in a given period. However, there are still some problems in the management of fixed assets. In this regard, the author intends to conduct some discussion. I. Problems in the management of fixed assets 1. Fixed assets and low-value consumables are not clearly defined. Fixed assets refer to the use of more than one year or a business cycle, the unit has a high value, can participate in many turnovers, and Use the assets that maintain the original material form during the use. In addition, if the unit value of an item that does not belong to the main equipment of production and operation is more than 2,000 yuan and the period of use exceeds two years, it shall also be treated as a fixed asset.