| 摘要: |
| 文章针对农业科研单位固定资产折旧作了初步分析，从固定资产计提折旧的重要性、计提方法、会计核算及存在的问题等方面进行了一些探讨。 |
| 关键词: 农业科研单位 固定资产 折旧 |
| DOI： |
| 分类号: |
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| DISCUSSIONS ON HOW TO CALCULATE THE DEPRECIATION OF FIXEDASSETS IN AGRICULTURAL SCIENTIFIC RESEARCH UNITS |
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Ma Jiang, Luo Wen
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Zhejiang Academy of Agricultural Sciences，Zhejiang Hangzhou 310021,China
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| Abstract: |
| Current depreciation of fixed assets for agricultural scientific research institute was analyzed in this paper. Some problems including the importance of fixed assets depreciation, method of depreciation，financial accounting had been discussed. |
| Key words: scientific research units fixed assets depreciation |
