摘要
列举了现行事业单位会计准则中对事业单位固定资产不计提折旧存在的弊端,并从事业单位状况、资产性质和折旧理论基础方面对农业科研事业单位如何计提固定资产折旧的会计核算方法提出对策与建议。
List the nondepreciable drawbacks of fixed assets of public institution in the current institution accounting standards, and from the institution of state assets depreciation, nature and theoretical foundation respect points out agricuttural research institutions to fixed assets depreciation accounting method.
出处
《热带农业工程》
2012年第5期68-70,共3页
Tropical Agricultural Engineering
关键词
农业科研事业单位
固定资产
折旧
agricultural scientific research institution
fixed assets
depreciation
