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固定资产核算是医院财务会计制度改革的重要方面,新制度修订后固定资产核算出现了很多新情况新问题,准确理解新财务会计制度的修订精神,正确进行医院固定资产会计核算具有重要的意义。本文对几种特殊情况下的医院固定资产核算方法进行了整理和探讨,希望对广大从事固定资产会计核算工作的朋友有所借鉴和启发。
Accounting for fixed assets is an important aspect of hospital financial accounting system reform. After the revision of the new system, many new situations and problems arise in the accounting of fixed assets. It is of great significance to correctly understand the revised spirit of the new financial accounting system and correctly carry out the accounting of fixed assets in hospitals. In this paper, several special cases of hospital fixed assets accounting methods were collated and discussed, I hope the majority of engaged in fixed asset accounting work for some reference and inspiration.