| 浅谈修订前后高校会计制度下固定资产的核算对比 |
| |
| 引用本文： | 瞿明山. 浅谈修订前后高校会计制度下固定资产的核算对比[J]. 价值工程, 2014, 0(29): 149-150 |
| |
| 作者姓名： | 瞿明山 |
| |
| 作者单位： | 安徽新闻出版职业技术学院,合肥,230601 |
| |
| 摘 要： | 财政部于2013年12月修订发布了《高等学校会计制度》,要求各高等学校自2014年1月1日起施行。与修订前制度相比,新高校会计制度内容变化较大,本文仅对固定资产核算进行比较,从核算基础和方法谈起,简单对比了改革前后高校固定资产从取得、折旧计提、后续支出、出售、转让、报废等方面核算的形式和方法的不同。
|
| 关 键 词： | 会计处理基础 固定资产折旧 虚提 高校 |
Comparison of Fixed Assets Accounting before and after College Accounting System Revision |
| |
| QU Ming-shan. Comparison of Fixed Assets Accounting before and after College Accounting System Revision[J]. Value Engineering, 2014, 0(29): 149-150 |
| |
| Authors: | QU Ming-shan |
| |
| Affiliation: | QU Ming-shan ( Anhui Vocational College of Press and Publishing, Hefei 230601, China ) |
| |
| Abstract: | Ministry of Finance in December 2013 issued a revised ＆quot;Journal of Accounting System＆quot;, requiring all colleges and universities shall take effect in January 1, 2014. Compared with the former system, the new accounting system content changes a lot. The paper only compares the fixed assets accounting before and after the revision. Starting from the basis and method of accounting, the accounting form and method of university fixed assets acquisition, depreciation provision, subsequent expenditure different, sell, transfer and retirement before and after the reform are simply compared. |
| |
| Keywords: | accounting basis depreciation of fixed assets imaginary mention universities |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
