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新的财会制度已颁布已久,所以,固定资产折旧工作的开展势在必行。但是在具体的实行过程中,应该根据具体情况具体实施,应该先分析目前现有的规范和管理中存在的问题,然后再具体分析,最后拿出有效的策略。所以,应该按照未来固定资产管理的方向和趋势来对固定资产进行大清查,然后搜集相关资料,掌握相关折旧的资料信息,做好补提折旧工作。笔者根据自己多年的工作经验,结合相关的理论知识对新会计制度下固定资产折旧问题进行了具体的分析。
The new accounting system has been promulgated for a long time, so the work of depreciation of fixed assets is imperative. However, in the process of actual implementation, it should be implemented according to the specific circumstances, we should first analyze the current existing norms and management problems, and then specific analysis, and finally come up with effective strategies. Therefore, we should carry out a large inventory of fixed assets in accordance with the future direction and trend of fixed assets management, collect relevant information, master information related to depreciation, and supplement and depreciate work. According to my years of working experience and the relevant theoretical knowledge, the author makes a concrete analysis of the depreciation of fixed assets under the new accounting system.