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企业应如何正确计提固定资产折旧
引用本文:姜明霞.企业应如何正确计提固定资产折旧[J].贵阳金筑大学学报,2004(3):31-32.
作者姓名:姜明霞
作者单位:中国振华<集团>技股份有限公司 贵州贵阳
摘    要:《企业会计准则——固定资产》实施已经两年多了,但企业在执行过程中仍然存在许多问题,对如何正确提取固定资产折旧,应从计提折旧固定资产范围等六个方面进行。

关 键 词:企业  固定资产折旧  使用寿命  计提  复核

Talk about how business is the exactitude accounts to suggest the fixed assets depreciation
Jiang Minxia.Talk about how business is the exactitude accounts to suggest the fixed assets depreciation[J].Journal of Jinzhu University of Guiyang,2004(3):31-32.
Authors:Jiang Minxia
Abstract:business accountancy the standard-fixed assets have put two years into practice for, but the business still exsits in carried out process many problems, author the combination is actual, to how the exactitude withdraws the fixed assets depreciation from account to lift to depreciate the fixed assets scope wait six proceed to expatiate.
Keywords:The business  withdraws  the fixed assets depreciation    
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