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固定资产是企业运用中最重要的资产之一,而在建工程会计核算直接决定了固定资产形成价值的准确性,本文结合新会计准则的实施,对如何规范在建工程会计核算进行了思考。
The fixed assets are one of the most important assets used in the enterprise. The accounting of the construction in progress directly determines the accuracy of the formation value of the fixed assets. In this paper, considering how to standardize the accounting of the construction in progress based on the implementation of new accounting standards.