Fixed Assets Accounting Drawbacks and Countermeasures in Colleges and Universities

被引：0

作者：

Yang, Chaoqiong ^{[1
]}

机构：

[1] Zunyi Normal Coll, Financial Dept, Zunyi, Peoples R China

来源：

SOFTWARE ENGINEERING AND KNOWLEDGE ENGINEERING: THEORY AND PRACTICE, VOL 1 | 2012年 / 114卷

关键词：

Colleges and universities; fixed assets; checking method; drawback; countermeasure;

D O I：

暂无

中图分类号：

TP18 [人工智能理论];

学科分类号：

081104 ; 0812 ; 0835 ; 1405 ;

摘要：

As multivariate of capital source in colleges and universities, the method of fixed assets accounting can not be suitable to the current situation. In this paper, to compensate for wear and tear of fixed assets, improved accounting and extracted depreciation were proposed. Further more, capital construction accounting merge into enterprise accounting will truly report real state of fixed assets in colleges and universities

引用

页码：255 / 259

页数：5

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