中国林业经济
中國林業經濟
중국임업경제
CHINA FORESTRY ECONOMY
2014年
1期
73-75
,共3页
固定资产%资产转资%会计核算
固定資產%資產轉資%會計覈算
고정자산%자산전자%회계핵산
fixed asset%asset transfer of funds%accounting
从加油站固定资产的分类与特点谈起，阐述加油站购入的固定资产，收购加油站转资，加油站新建改造，复合型资产的转资及管理，提出了要严格执行内控制度，加强考核管理制度，利用信息化手段提升转资效率与效果的措施。
從加油站固定資產的分類與特點談起，闡述加油站購入的固定資產，收購加油站轉資，加油站新建改造，複閤型資產的轉資及管理，提齣瞭要嚴格執行內控製度，加彊攷覈管理製度，利用信息化手段提升轉資效率與效果的措施。
종가유참고정자산적분류여특점담기，천술가유참구입적고정자산，수구가유참전자，가유참신건개조，복합형자산적전자급관리，제출료요엄격집행내공제도，가강고핵관리제도，이용신식화수단제승전자효솔여효과적조시。
This paper start from the classification and character of fixed assets of gas station, elaborate the fixed assets purchased by gas station, acquisition of gas station transfer of funds, gas station new reforming, transference funding and management of complex assets. Proposed to strictly enforce the internal control system, strengthen the assessment management system and enhance credit efficiency and effectiveness measures by means of informationization.
