Fixed Assets Accounting Drawbacks and Countermeasures in Colleges and Universities
As multivariate of capital source in colleges and universities, the method of fixed assets accounting can not be suitable to the current situation. In this paper, to compensate for wear and tear of fixed assets, improved accounting and extracted depreciation were proposed. Further more, capital construction accounting merge into enterprise accounting will truly report real state of fixed assets in colleges and universities.
KeywordsColleges and universities fixed assets checking method drawback countermeasure
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