固定资产采购一般程序比较复杂,时间较长,常常会出现货款提前预付,而设备和发票滞后的现象;或者取得设备和发票在先,支付货款滞后的现象,尤其到了年末,会出现跨年度支付的情况。文章以高校为例,探讨国库集中支付下固定资产采购的会计核算方法。 General procedures for the procurement of fixed assets are more complicated and take a long time. Payment of goods in advance and lag of equipment and invoices often occur. Or, equipment and invoices may be paid first, payment of goods lags behind, especially by the end of the year. Happening. The article takes colleges and universities as an example to discuss the accounting calculation method of fixed assets purchase under the centralized payment of treasury.