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以前没有建过帐或帐目不健全的业户,要搞好会计核算,必须先建帐,但在建帐以前,应该核实现有财产物资的价值。一、财产计价对业户的各项财产物资,在建帐时应正确计价,分类入帐。对于固定资产,可按当初的购置价(含运杂费、安装费)或按现行购置价入帐;如果是自建、自制的固定资产,应与财
For those who have not previously set up accounts or whose accounts are not sound, an account must be set up before accounting can be properly carried out. However, before the account is established, the value of the existing property and materials should be verified. First, the valuation of property On the property of the property, in the construction of the account should be the correct pricing, classification accounted for. For fixed assets, according to the original purchase price (including transportation charges, installation costs) or according to the current acquisition price; if it is self-built, self-made fixed assets, and should Choi