The fixedasset is one of the most important assets in the enterprise. The accounting treatment of book value under the new accounting system still need to be improved.
固定资产是企业最重要的资产之一,新会计制度关于入账价值的会计处理有尚待改进和完善之处。
2
The used fixedasset as mentioned in this Notice refers to the fixedasset on which the accrual of depreciation had been conducted by a taxpayer according to the financial accountingsystem.