本文選題：事業(yè)單位　切入點：非流動資產(chǎn)基金　出處：《財會通訊》2017年19期

【摘要】："非流動資產(chǎn)基金"是2013年1月1日開始實施的《事業(yè)單位會計制度》中一個新增的會計科目,對事業(yè)單位的長期投資、固定資產(chǎn)、在建工程和無形資產(chǎn)等非流動資產(chǎn)的資金占用及使用情況進行了核算。本文以固定資產(chǎn)核算為例,探討了"非流動資產(chǎn)基金"科目的應(yīng)用以及應(yīng)用中存在的問題,并對存在的問題提出了改進建議。
[Abstract]:"Non-current assets Fund" is a new accounting subject in the Accounting system of institutions, which has been implemented since January 1, 2013. The long-term investment in institutions, fixed assets, The capital occupation and use of non-current assets such as construction project and intangible assets are accounted for in this paper. Taking fixed assets accounting as an example, this paper discusses the application of "non-current assets fund" and the existing problems in its application. Suggestions for improvement of the existing problems are put forward.
【作者單位】： 河南濟源職業(yè)技術(shù)學院;
【分類號】：F810.6
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本文編號：1689814