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本文着重探讨了公路经营企业经营用固定资产在收费年限与折旧年限不相一致情况下 ,如何对公路及构筑物提取折旧的处理方法 ,使企业的管理更加适应市场经济和会计制度的要求。
This article focuses on how to deal with the depreciation of highway and structures under the condition that the fixed assets for business operation do not coincide with the years of service and depreciation, so that the management of enterprises can adapt to the requirements of market economy and accounting system more.