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煤炭企业在其资产的管理中,往往遇到同等状态下的两个固定的资产:一个是账面价值和实际价值几乎相符!一个却是账面价值为零,与账实严重的不相符,这又会给实物资产的维护、保管、转让、评估等管理行为增添许多难题。本文从加强完备会计核算的方面进行相关研讨,发现专项储备核算依旧存在的问题,并指出相应的对策。
In the management of their assets, coal enterprises often encounter two fixed assets in the same state: one is the book value and the actual value almost match! One is the book value is zero, which is not consistent with the serious account, which in turn Will give rise to many problems in the management of physical assets such as maintenance, custody, transfer and appraisal. This article from the strengthening of complete accounting aspects of the relevant research, found that there are still problems of special reserve accounting, and pointed out the corresponding countermeasures.