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固定资产是企业管理中的一个重要组成部分,企业科学管理和正确核算固定资产,有利于促进企业正确评估固定资产的整体情况,提高资产使用效率,降低生产成本,保护固定资产的安全完整,实现资产的保值增值,增强企业的综合竞争实力。本文主要介绍了小企业固定资产的账务处理的方法,对账务处理过程中存在的问题提出了相应的解决方法。
As an important part of enterprise management, fixed assets are managed scientifically and the correct accounting of fixed assets helps promote the correct assessment of the overall situation of fixed assets, improve the efficiency of asset use, reduce production costs and protect the safety and completeness of fixed assets. The preservation and appreciation of assets, enhance the comprehensive competitiveness of enterprises. This article mainly introduces the method of accounting treatment of fixed assets in small enterprises, and puts forward corresponding solutions to the existing problems in the process of accounting treatment.