| 高校固定资产计提折旧研究 |
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| 引用本文： | 陈玲玲.高校固定资产计提折旧研究[J].南京工程学院学报(社会科学版),2008,8(4):36-38. |
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| 作者姓名： | 陈玲玲 |
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| 作者单位： | 南京工程学院工程基础实验与训练中心,江苏,南京,211167 |
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| 摘 要： | 如果固定资产不计提折旧,那么就不能真实地反映资产和净资产的变化。高校实行固定资产计提折旧能够真实地反映出学校固定资产损耗信息,反映出固定资产的真实价值,准确计量培养人才成本,为固定资产的更新提供可靠的会计信息。
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| 关 键 词： | 高等学校 固定资产 计提折旧 |
Research into Depreciation of Fixed Assets in Colleges |
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| CHEN Ling-ling.Research into Depreciation of Fixed Assets in Colleges[J].Journal of Nanjing Institute of Technology:Social Science Edition,2008,8(4):36-38. |
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| Authors: | CHEN Ling-ling |
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| Abstract: | Fixed assets that are not depreciated fail to reflect changes of assets and net assets.Therefore,depreciation of fixed assets implemented in colleges is able to reflect the loss and real value of the fixed assets.Besides,this approach can accurately calculate the cost of training personnel,providing sound accounting information for the improvement of fixed assets. |
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| Keywords: | college fixed assets depreciation |
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