| 新准则下固定资产相关实务解读 |
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| 引用本文： | 隋丽云,郭梅.新准则下固定资产相关实务解读[J].烟台职业学院学报,2006,12(4):75-77. |
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| 作者姓名： | 隋丽云 郭梅 |
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| 作者单位： | 1. 潍坊医学院,财务处,山东,潍坊,261000
2. 烟台职业学院,会计系,山东,烟台,264000 |
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| 摘 要： | 财政部新颁布的《企业会计准则》,进一步规范了企业的会计核算和信息披露,提高了会计信息的相关性和可靠性。新准则中关于固定资产的相关规定,使企业固定资产会计信息更加具有真实性、相关性。
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| 关 键 词： | 准则 固定资产 实务 解读 |
| 文章编号： | 1673-5382(2006)04-0075-03 |
| 修稿时间： | 2006年10月15 |
Interpretation on Practice Relating to Fixed Assets |
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| SUI Li-yun GUO Mei.Interpretation on Practice Relating to Fixed Assets[J].Journal of Yantai Vocational College,2006,12(4):75-77. |
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| Authors: | SUI Li-yun GUO Mei |
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| Institution: | SUI Li-yun1 GUO Mei2 |
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| Abstract: | Enterprise Accounting Criterion for Enterprises promulgated by the Ministry of Finance,has further regulated the accounting and information disclosure of enterprises,and improved the pertinence and reliability of the accounting information.The regulations relating to fixed assets in the new criterion,has made the accounting information of the enterprise fixed assets more authentic and relevant. |
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| Keywords: | criterion fixed assets practice interpretation |
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