摘要
针对目前福建省国有林场财务会计核算中林木资产会计核算的实际情况 ,结合国有场圃财务会计制度的有关规定 ,对当前国有林场林木会计处理不足之处进行分析 。
In view of the real situations of forest tree asset fiscal accounts in financial fiscal accounts of present national forest farms in Fujian,the deficiencies of forest tree fiscal treatments of present national forest farms were analysed in combination with the relative regulations of national field and garden financial account system,meanwhile,it approached the fiscal account method.
出处
《福建林业科技》
2004年第4期145-148,共4页
Journal of Fujian Forestry Science and Technology
