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在新的会计制度下,互换配件根据配件的不同使用情况和价值量,分为高价互换配件和其他互换配件。互换配件的管理存在很多问题,文章从高价互换配件的购入,高价互换配件的领用和修理,高价互换配件的报废,高价互换配件的更新,高价互换配件的实物管理等角度分析并说明了高价互换配件的管理方法。另外,本文还对关于高价互换配件的更新及修理费用的归集方面有待明确的问题进行了阐述和分析。
Under the new accounting system, interchangeable parts are divided into high-priced interchangeable parts and other interchangeable parts according to the different usage and value of the parts. There are many problems with the management of interchangeable parts. Articles from the purchase of high-priced interchangeable parts, access to and repair of high-priced interchangeable parts, scrapping of high-priced interchangeable parts, renewal of expensive interchangeable parts, physical exchange of expensive interchangeable parts Analyze and illustrate the management of high-priced interchangeable parts from the perspective of other. In addition, this article also elaborated and analyzed some problems that need to be clarified in the collection of renewal and repair cost of high-priced interchangeable accessories.