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一、将船闸列入固定资产的必要性《事业单位财务规则》第二十五条规定,资产是指事业单位占用或使用的能以货币计量的经济资源,包括各种财产、债权和其他权利。
I. The Necessity of Including the Ship Lock in Fixed Assets Article 25 of the Financial Rules for Institutions stipulates that assets refer to the economic resources that can be used or used by public institutions in monetary terms and include various kinds of property, claims and other rights .