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随着社会经济的不断发展和经济管理目标的日益提高,要求财务核算加强成本管理,固定资产成本是生产成本中比例数值较大的一部分。如何准确地计量固定资产成本,如何把握好在建工程成本地计账,在实际工作中成为尤突出的问题。文章从实际工作角度出发,在平时账务处理遇到的几种容易忽视的环节,比如从税收抵扣进项税环节、装修首次和第二次装修的帐务处理环节;单独核算和不单独核算的建筑工程帐务处理.环节.....总之准确地核算固定资产成本、准确地核算在建工程成本,给投资者、管理者提供真实的会计信息,便于做出正确的投资决策和经营方针。
With the continuous development of social economy and the increasing goal of economic management, financial accounting is required to strengthen cost management. The fixed asset cost is a large part of the production cost. How to accurately measure the cost of fixed assets, how to grasp the cost of construction in the current account, in the actual work has become a particularly prominent issue. The article from the practical work point of view, in the usual account handling encountered several easily overlooked links, such as tax deductible input tax link, decoration first and second decoration accounting process; separate accounting and not separately accounting Of the construction project accounts ... Links ..... In short, accurate accounting of fixed asset costs, accurate accounting of the cost of construction in progress, to investors, managers provide real accounting information, to make the right investment decisions and management policy.