期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2011
卷号：11
期号：1
语种：English
出版社：Ovidius University Press
摘要：The paper approaches the problems of tangible fixed assets. We consider pertinent such a research,even if the accountancy of tangible fixed assets in the constructions field does not differ from their accountancy for other firms with different activity field,in the case of firms in the constructions field we encounter tangible fixed assets specific to this entity,such as scaffold and falsework and also documents found in the accountancy of these firms such as the sheet of the equipment daily activity.
关键词：constructions;tangible fixed assets;scaffold and shuttering;the sheet of activity
