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作为在铁路运输企业资产中占据极大比例的固定资产,其核算管理有着极其重要的意义,本文就日常固定资产核算方法中存在的不足及难点进行分析思考,并提出相关建议,以期固定资产核算的科学、合理。
As a fixed asset accounting for a large proportion of railway transportation assets, its accounting management is of extremely important significance. This paper analyzes the shortcomings and difficulties in the daily fixed asset accounting method and puts forward relevant proposals in the hope of accounting for fixed assets Scientific and reasonable.