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新会计准则的出台对规范企业会计核算行为,提高企业会计信息质量都起到了极大的促进作用。本文结合企业会计准则四号的相关规定,对固定资产会计准则运用进行了分析,并提出了相应的思考。
The introduction of new accounting standards to regulate corporate accounting behavior, improve corporate accounting information quality have played a significant role in promoting. Based on the relevant provisions of Enterprise Accounting Standard No.4, this paper analyzes the application of the accounting standards for fixed assets and puts forward the corresponding thinking.