固定资产清查
- 网络Fixed Assets Checking
固定资产清查-
为了更好地推进政府会计权责发生制基础的改革，还需要在立法、准则体系建立、固定资产清查、财务报告编制、信息系统的研发和政府会计培训体系等方面完善改革的配套措施。
In order to better promote the accrual basis reform , we have to consummate the supporting measures of reform in the legislation , the establishment of standard system , the fixed assets inventory , financial reporting , information system development , training system construction and other aspects .
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固定资产应当定期进行清查盘点，对于固定资产盘盈、盘亏的净值以及报废清理所发生的净损失应当计入当期损益。
The fixed assets shall be taken inventory periodically . The net profit or loss incurred in discard and disposal , and also overage , shortage of fixed assets shall be accounted into current profit and loss .