| 对事业单位固定资产核算的认识 |
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| 引用本文： | 韩团香. 对事业单位固定资产核算的认识[J]. 科技情报开发与经济, 2003, 13(11): 108-108,163 |
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| 作者姓名： | 韩团香 |
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| 作者单位： | 山西省中医药研究院 |
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| 摘 要： | 固定资产的价值在使用中是越来越减少的，要真正体现出单位固定资产的实有价值，像企业一样建立固定资产的折旧制度是非常必要的，同时还必须分清提取折旧和提取修购基金是相同用途的不同提取方法。
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| 关 键 词： | 事业单位 固定资产 折旧 核算 |
| 文章编号： | 1005-6033(2003)11-0108-01 |
Recognition of Fixed Assets Accounting in Institutions |
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| HAN Tuan xiang. Recognition of Fixed Assets Accounting in Institutions[J]. Sci-Tech Information Development & Economy, 2003, 13(11): 108-108,163 |
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| Authors: | HAN Tuan xiang |
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| Affiliation: | HAN Tuan xiang |
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| Abstract: | The value of the fixed assets will be less and less in its usage. In order to externalize the qualitative value of institutions' fixed assets, it is very necessary to establish the depreciation system for the fixed assets just like enterprises do, and to know clearly that the withdrawal of depreciation and withdrawal of maintaining- purchasing foundation are different withdrawing methods with the same usage. |
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| Keywords: | institution fixed assets depreciation accounting |
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