| 生产车间固定资产修理费用会计处理的思考 |
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| 引用本文： | 朱卫东,杨艳秋.生产车间固定资产修理费用会计处理的思考[J].保山学院学报,2013(5):70-72. |
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| 作者姓名： | 朱卫东 杨艳秋 |
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| 作者单位： | 保山学院经管学院,云南保山678000 |
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| 摘 要： | 新准则对生产车间固定资产修理费用的核算规定存在诸多缺陷,主要体现在计入科目和核算方法两个方面.从准确核算产品成本、提高会计信息质量的角度出发,应尽快修订、完善企业会计准则,以使其更加科学、严谨,更好地服务于企业的经营管理.
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| 关 键 词： | 固定资产 修理费用 会计核算 准则完善 |
Accounting Treatment of the Workshop Fixed Assets Repairing Cost |
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| Zhu Weidong,Yang Yanqiu.Accounting Treatment of the Workshop Fixed Assets Repairing Cost[J].Journal of Baoshan Teachers College,2013(5):70-72. |
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| Authors: | Zhu Weidong Yang Yanqiu |
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| Institution: | (School of Economic Management, Baoshan University, Baoshan, Yunnan, 678000) |
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| Abstract: | The present method of accounting workshop fixed assets repairing cost has many de- fects, especially in included subjects and accounting method. This paper aims at more scientific method in accounting the above mentioned item from the perspectives providing a of account- ing cost of product and improving accounting quality so as to facilitate the operation and man- agement of modem enterprises. |
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| Keywords: | fixed assets repairing cost accounting improve principles proposing questions |
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