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在企业各种类型的会计核算中,固定资产因为其回收期最长,投入资金最多而成为最重要的核算项目之一。固定资产会计核算的优劣与否对于保证企业的资产安全,提高资产利用率等方面都具有...
在企业各种类型的会计核算中,固定资产因为其回收期最长,投入资金最多而成为最重要的核算项目之一。固定资产会计核算的优劣与否对于保证企业的资产安全,提高资产利用率等方面都具有重要意义。在固定资产的会计核算中,中小企业在制度建设、账务处理、期末核查及报告等环节存有许多亟需解决的问题。由此导致在固定资产使用过程中出现固定资产人为损害或者利用效率低下等现象,极大的影响了企业的生产效率。因此分析我国中小企业固定资产会计核算存在的问题并提出相应的对策对我国中小企业的持续、健康发展意义十分重大。本文就中小企业固定资产在会计核算中出现的问题及其解决方式进行探讨论述。
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In the accounting business of various types of fixed assets, because the recovery period is the longest, most investment funds have become one of the most important accounting items. Fixed assets accounting is good or bad for ensuring the safety of enterprise assets, has important significance in improving the using efficiency of assets. In the accounting of fixed assets, small and medium-sized enterprises have many problems to be solved in the system construction, accounting treatment, the final verification and report etc.. Resulting in the use of fixed assets in fixed assets or the use of man-made damage phenomenon such as low efficiency, greatly influences the enterprise's production efficiency. Therefore, analyzes our country small and medium-sized enterprise fixed assets accounting problems and puts forward the sustained, healthy development of significance corresponding countermeasures for small and medium-sized enterprises in China is very great. This paper discussed the small and medium-sized enterprise fixed assets in the accounting problems and their solutions.
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In the enterprise all kinds of accounting, fixed assets because their payback period the longest, most money and become one of the most important accounting project. The pros and cons of fixed assets accounting or not to ensure the safety of the assets of the enterprise, is of great significance in such aspects as improving asset utilization. In the fixed assets accounting, small and medium-sized enterprises (smes) in the system construction, accounting treatment, final inspections and reports have many needs to solve the problem. Resulting in artificial damage in the process of using fixed assets or use of the phenomenon such as low efficiency, greatly affected the enterprise the production efficiency. So analysis problem of small and medium-sized enterprise fixed assets accounting in our country and put forward the corresponding countermeasures to our country small and medium-sized enterprise sustainable, ?
In the enterprise all kinds of accounting, fixed assets because their payback period the longest, most money and become one of the most important accounting project. The pros and cons of fixed assets accounting or not to ensure the safety of the assets of the enterprise, is of great significance in such aspects as improving asset utilization. In the fixed assets accounting, small and medium-sized enterprises (smes) in the system construction, accounting treatment, final inspections and reports have many needs to solve the problem. Resulting in artificial damage in the process of using fixed assets or use of the phenomenon such as low efficiency, greatly affected the enterprise the production efficiency. So analysis problem of small and medium-sized enterprise fixed assets accounting in our country and put forward the corresponding countermeasures to our country small and medium-sized enterprise sustainable, ?
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