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会计基础工作是会计工作的基本环节,是单位经济管理工作的重要基础。固定资产管理作为单位会计核算和财务管理的重要内容,其管理是否到位,直接影响着会计基础工作水平的高低。交通行业固定资产管理具有一些自身的特点,本文就固定资产会计的管理进行初步的探讨。一、交通行业固定资产管理的特点(一)交通运输业固定资产管理特点固定资产价值的降低受自然条件影响较大。交通运输业的固定资产大多数
Accounting basic work is the basic part of accounting work, is an important basis for economic management unit. As an important part of unit accounting and financial management, the management of fixed assets is in place and directly affects the level of basic accounting work. Transportation industry has its own characteristics of the management of fixed assets, this article on the management of fixed assets accounting for a preliminary discussion. First, the transport industry, the characteristics of fixed asset management (A) of the fixed asset management features of the transport industry to reduce the value of fixed assets under the influence of natural conditions. Most of the fixed assets in the transportation industry