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计提固定资产折旧的基数一般为取得固定资产的原始成本,即固定资产的帐面原价。那么企业接受其他单位投资转入的固定资产的入帐价值该是多少呢?注册会计师《会计实务》教材表述:企
Basis for depreciation of fixed assets is generally the original cost of obtaining fixed assets, that is, the original book value of fixed assets. Then enterprises to accept the investment of other units into the fixed assets of the accounting value of what is it? CPA “Accounting Practice” teaching material: Enterprise