固定资产是企业最重要的资产之一,新会计制度关于入账价值的会计处理有尚待改进和完善之处。
The fixed asset is one of the most important assets in the enterprise. The accounting treatment of book value under the new accounting system still need to be improved.
中国现行会计制度规定,高等学校的固定资产不计提折旧。
The fixed asset of college hasn't count for depreciation according to current fiscal system.
目前的医院的固定资产的管理存在管理部门不统一,管理秩序比较混乱,管理制度不够完善等诸多问题。
The management of the hospitals's fixed assets was existing problems at present, such as management department was not unified, the management was disorder, system was not perfect and so on.
为了可靠地进行成本计量,应建立固定资产修购基金制度或折旧制度。
In order to measure the cost reliably, a system of the repairing funds for fixed assets or depreciation should be established.
第二十六条企业应当建立固定资产购建、使用、处置制度。
Article 26 an enterprise shall set up a system on the purchase and construction, use and treatment of fixed assets.
固定资产管理,在制度方面有国家的相关规定,但管理方法各单位根据自己的规模、业务范围不同又各有特色。
There are relevant state regulations on management of fixed assets. However, the method of management in each unit varies according to its size and sphere of business.
文章在将《企业会计准则——固定资产》与《企业会计制度》相关内容进行比较的基础上,提出了对会计准则和会计制度这两种不同的会计规范的若干思考。
The paper based on the comparative study of the Guiding Principles for Accountants - Fixed Assets and the Enterprise Accounting System gives views on the two different standards for accounting.
本通知所称已使用过的固定资产,是指纳税人根据财务会计制度已经计提折旧的固定资产。
The used fixed asset as mentioned in this Notice refers to the fixed asset on which the accrual of depreciation had been conducted by a taxpayer according to the financial accounting system.
现行会计制度对固定资产的处理方法是:固定资产修理费用,计入当期成本、费用。
An usual way one handles the fixed capital according to the present accounting system is that repairs cost on fixed capital is counted in the same period of cost and expenses.
现行会计制度对固定资产的处理方法是:固定资产修理费用,计入当期成本、费用。
An usual way one handles the fixed capital according to the present accounting system is that repairs cost on fixed capital is counted in the same period of cost and expenses.
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