摘要
'两则'实施后,极大地推动了我国财会事业的发展.但也存在着资本性支出和收益性支出划分不清等缺陷,区别资本性支出和费用支出.固定资产的周期性大修理宜统一采取预提或待摊费用的办法计入成本费用.
After the “two rules'carries out,accounting undertakings in china ore pushed forward greatly.The paper il to discuss howto differentiate capital expenses and eaining expenses,so asto counteract the weakness of the yules.
作者
张胜利
Zhang Sheng_li (the second hospital attached to xinxiang medical college,xinxiang 453003 China)
出处
《平原大学学报》
2001年第1期11-12,共2页
Journal of Pingyuan University
