Ngày nhận bài: 06-05-2014 / Ngày duyệt đăng: 29-05-2014
Fixed assets accounting is an indispensable content in entities’ accounting activities. Fixed assets accounting provides information relating to fixed assets changes; depreciation and repairing in order to make decisions of investment, selling, disposal and repairing for upgrading fixed assets. However, for subjective and objective reasons, fixed assets accounting in entities still makes certain errors. These errors exert impact on entities’ internal management as well as control, inspection and auditing of state organs. This article discusses common errors in fixed assets accounting in entities and puts forward the correlative solutions.
