EPISODE · Apr 26, 2026 · 22 MIN
初级会计实务 政府会计基础09 1元入账与政府资产双重记账
【本期主题】 拆解政府资产取得、处置与双重记账的完整知识脉络——名义金额1元入账的"临时身份证"功能、待处理财产损溢的"隔离区"机制，深度解析固定资产六大类分类标准与"当月增加当月计提"折旧铁律。 【核心案例】 为什么接受捐赠AI服务器无凭据、无评估、无市场价时只能按名义金额1元入账？1元入账的四类禁区（投资、公共基础设施、政府储备物资、保障性住房）为何绝对不能触碰？盘亏资产为何必须先入"待处理财产损溢"隔离区等待审批？大批同类物资（3万册图书/1000把椅子）为何可"打包提拔"为固定资产？
Embed this episode
Ready to play
初级会计实务 政府会计基础09 1元入账与政府资产双重记账
0:00
22:59
1×
No transcript for this episode yet
Similar Episodes
No similar episodes found.
Similar Podcasts
Frequently Asked Questions
How long is this episode of 2026初级会计实务：分录/公式/考点速记磨耳朵?
This episode is 22 minutes long.
When was this 2026初级会计实务：分录/公式/考点速记磨耳朵 episode published?
This episode was published on April 26, 2026.
Can I download this 2026初级会计实务：分录/公式/考点速记磨耳朵 episode?
Yes. Use the download control on the episode player to save the publisher-provided media file.
URL copied to clipboard!