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不管是购进固定资产还是处置固定资产,目前实施的《事业单位会计制度》固定资产只核算账面原值,不计提折旧,这与我国现行的增值税税法相关规定不符。本文通过深入分析事业单位固定资产处理时出现的问题,提出了能更好进行事业单位固定资产会计处理的办法。
Regardless of the purchase of fixed assets or the disposal of fixed assets, the current implementation of the “accounting system of public institutions,” only the book value of fixed assets accounting for the original depreciation, depreciation, which is inconsistent with the relevant provisions of China’s current law of value added tax. In this paper, through deep analysis of the problems that occurred in the processing of fixed assets of public institutions, the paper puts forward some measures to better carry out accounting treatment of fixed assets in public institutions.