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本文从会计学角度对公路经营权资产进行了简单综述。在对直线法与工作量法两种折旧方法的对比分析的基础上,对实践中公路企业折旧政策进行了评述。
This article gives a brief overview of highway management assets from the accounting point of view. Based on the comparative analysis of two depreciation methods, the straight-line method and the workload method, the depreciation policy of highway enterprises in practice is reviewed.