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shi gong qi ye hui ji jiang zuo di wu jiang gu ding zi chan ( shang )
Author(s): 
Pages: 34-36
Year: Issue:  5
Journal: Finance and Accounting Monthly

Keyword:  施工企业会计核算方法帐务处理变价收入折旧额折余价值现行会计制度预计使用年限综合折旧率专用借款;
Abstract: 本讲简略论述固定资产的性质、特点与分类;重点讲解计价和增减变化以及折旧、修理、清查等的核算方法和帐务处理。通过本讲学习,要求理解固定资产的性质、特点与作用,以及主要业务的基本核算方法.
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