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固定资产作为会计核算的重要组成组分,对企业经营成果起着举足轻重的作用。财务核算人员在固定资产使用中后期应关注一些动态的变化因素,加强相关法律、会计知识的更新,保证会计信息质量充分具有及时性、可靠性、相关性。
As an important component of accounting, fixed assets play an important role in the operation of a company. Financial accounting staff in the late use of fixed assets should focus on some dynamic changes in the relevant laws and regulations to strengthen the updating of accounting knowledge to ensure that the full quality of accounting information with timeliness, reliability and relevance.