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固定资产的核算1.固定资产的范围合作社的房屋、建筑物、机器、设备、工具、器具、农业基本建设设施等,凡使用年限在一年以上,单位价值在500元以上的列为固定资产。有些主要生产工具和设备,单位价值虽然低于规定标准,但使用年限在一年以上的,也可列为固定资产。2.固定资产核算科目包括固定资产、在建工程、累计折旧、固定资产清理4个会计科目。3.固定资产账务处理
Fixed assets accounting 1. Scope of fixed assets The houses, buildings, machines, equipment, tools, utensils, agricultural infrastructure and other facilities of cooperatives shall be classified as fixed assets with the service life of one year or more and the unit value of more than 500 yuan . Some major production tools and equipment, although the unit value is lower than the required standard, but the service life of more than one year can also be classified as fixed assets. 2. Fixed assets accounting subjects include fixed assets, construction in progress, accumulated depreciation, fixed assets cleaning 4 accounting subjects. 3. Fixed assets accounting treatment