固定资产处理 [会计] disposal of fixed assets
- 处理固定资产账务,包括固定资产明细记录及固定资产折旧计算等;
Maintaining fixed assets accounts inclusive of fixed assets register, cost of fixed assets and depreciation; - 第32-1条证券交易所应订定取得或处分固定资产处理程序,报经本会核定;
Article 32- 1 A stock exchange shall set up a handling procedure for acquiring or disposing fixed assets and file such with the Commission for approval. - 从两个方面分析了建筑企业中现行固定资产财务处理中存在的不足,提出了一些浅显的见解。
This article analyzes two defects about the fixed assets accounting of building enterprises, and suggests some shallow opinions in order to draw some wiser views.