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为适应新形势发展的需求,解决职业类学校固定资产的核算中存在的问题,本文通过提出职业类学校在固定资产核算中存在的问题,结合职业类学校的特点,从改进固定资产核算原则、简化固定资产取得时的核算、增加固定资产折旧、取消修购基金等方面,找出解决职业类学校固定资产核算的方法。
In order to meet the needs of the development of the new situation and solve the problems existing in the accounting of fixed assets in vocational schools, this paper presents the problems existing in the accounting of fixed assets in vocational schools, combined with the characteristics of vocational schools, Simplify the accounting at the time of acquisition of fixed assets, increase the depreciation of fixed assets and cancel the purchase of funds, and find ways to solve the accounting of fixed assets in vocational schools.