2006•Journal of Shanghai, Maritime UniversityRequires access
On the accounting issues of fixed assets in transport industry
Shao Rui-qing
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Abstract
With an analysis of characteristics of fixed assets in transport industry,some issues demanding prompt solutions are discussed and some suggestions are put forward such as categories of the fixed assets in transport industry,recognition of the fixed assets with characteristics of infrastructure,measurement of the big fixed assets on the parts,and devaluing of some special fixed assets.