据我了解,不少企业存在着将年内固定资产增减变动的核算集中到年底进行的现象。他们认为,固定资产的增减变动比较频繁,改在年底集中结算,可以简化手续。其实,这是一种违反财务会计制度的行为。由于平时企业不能如实反映固定资产的增减变动情况,使新增固定资产不能及时提折旧,报废或调出的固定资产仍照提折旧,同时,把工作集中到年底,也加重了 As far as I know, many companies have the phenomenon of concentrating the increase and decrease of fixed assets during the year to the end of the year. They believe that the increase or decrease of fixed assets is relatively frequent, and the central bank will settle the settlement at the end of the year, which can simplify the procedures. In fact, this is a violation of the financial accounting system. Since companies in peacetime cannot accurately reflect changes in fixed assets, so that new fixed assets cannot be depreciated in a timely manner, fixed assets that are scrapped or transferred are still subject to depreciation. At the same time, the concentration of work at the end of the year has also increased.