摘要
现行《医院会计制度》对固定资产计提的修购基金 ,没有作为固定资产的减项 ,不能真实地反映医院固定资产的新旧程度 ,不利于固定资产的管理。作者建议增加“累计折旧”科目 ,同时登记固定资产的明细帐和总帐 ,并在会计报表中分别列示固定资产的原值。
In the repair and purchase fund on fixed assets item of the present hos pital accounting system,there is no standby counteract item on fixed assets,whic h will not reflect the real fact of fixed assets,and make against the management on fixed assets.The authors suggest to add the subject of accumulative total de preciation,meantime enter the detailed and general account into the account book ,and show in the accounting report forms the original,net value an the accumulat ive total depreciation.
出处
《医疗设备信息》
2004年第3期57-57,51,共2页
Information of Medical Equipment
关键词
固定资产
修购基金
累计折旧
fixed assets
repair and purchase fund
accumulative total depreciation
