| 新会计准则下固定资产装修支出的账务处理 |
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| 引用本文： | 宋江飞,毛波军.新会计准则下固定资产装修支出的账务处理[J].孝感职业技术学院学报,2009,12(1):72-74. |
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| 作者姓名： | 宋江飞 毛波军 |
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| 作者单位： | 宋江飞,SONG Jiang-fei(桂林电子科技大学,教学实践部,广西,桂林,541004);毛波军,MAO Bo-jun(湖北职业技术学院,湖北,孝感,432000)
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| 摘 要： | 2006年《企业会计准则第4号——固定资产》中第六条规定了固定资产装修支出处理，但没有阐明不同类型装修支出的具体账务处理。文章力求明确不同类型固定资产装修支出的具体账务处理。
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| 关 键 词： | 会计准则 固定资产 装修支出 账务处理 |
Financial Management of Fixed Assets Decoration Expenditure Under New Accounting Standards |
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| SONG Jiang-fei,MAO Bo-jun.Financial Management of Fixed Assets Decoration Expenditure Under New Accounting Standards[J].Journal of Xiaogan Vocational-Technical College,2009,12(1):72-74. |
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| Authors: | SONG Jiang-fei MAO Bo-jun |
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| Institution: | SONG Jiang - fei, MAO Bo - jun(1. Department of Teaching Practice, Guilin University of Electronic Technology, Guilin , Guangxi 541004 ; 2. Hubei Polytechnic Institute, Xiaogan , Hubei 432000 ) |
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| Abstract: | In ＂Accounting Standards for Business Enterprises No. 4 - Fixed Assets＂ of 2006, only rough regulations on financial management of fixed assets decoration expenditure was mentioned, without pointing out the detailed financial management of different types of decoration expenditure. This paper tries to deal with the detailed financial management of different types of decoration expenditure, which will help the teaching and implementation of accounting and calculating. |
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| Keywords: | Accounting Standards Fixed Assets Decoration Expenditure Financial Management |
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