机构地区: 仲恺农业工程学院
出 处: 《中国现代教育装备》 2012年第5期33-34,共2页
摘 要: 从考评指标"设备完好率"的定义公式着手展开讨论,依据行政事业单位会计制度,提出了高校以设备原始入账价值为单位标准的设备完好率计算方法。 Definition and formula of equipment availability ration was discussed in detail.A calculating method of equipment availability ration based on original value was put forward,according to accounting system of university.