初探事业单位经营性固定资产会计核算  

On Operating Fixed Assets Accounting in Institutions

作　　者：麻丽萍[1] 

机构地区：[1]河北省遵化市交通局,河北遵化064200

出　　处：《科学之友（中）》2008年第10期67-67,69,共2页Friend of Science Amateurs

摘　　要：文章依据国家相关会计制度规定,具体地分析了事业单位现有经营性固定资产会计核算方法的利弊,创新地探讨了事业单位经营性固定资产的会计核算方法,便于事业单位对经营性固定资产的会计核算、减少纳税调整的工作量,解决了经营性活动成本核算不完整,虚减经营成本的问题。According to the relevant national accounting system, this paper specificly analyzes the pros and cons of existing operating fixed assets accounting methods in institutions, explores innovatively fixed assets accounting methods in institutions to facilitate the operating fixed assets accounting of the institutions and reduce the workload of tax adjustments, thus solving the issue of incomplete operational cost accounting and virtual cut of operating costs.

关 键 词：事业单位 经营性固定资产 会计核算 

分 类 号：F231.5[经济管理—会计学]