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现行国营工业企业会计制度中关于无偿调入固定资产的帐务处理规定为:无偿调入的固定资产,应按调出单位的原价(如为安装过的机器设备,应从中减去调出单位的原安装成本),借记“固定资产”科目,按调出单位的已提折旧(调出单位已提足折旧的,应估计尚可使用的年限,重新确定已提的折旧额),贷记“固定资产折旧”科目,并按固定资产净值,贷记“固定基金”科目。调入单位支付的包装费和运杂费,应用更新改造资金开支,不计入固定资产价值。对于需要安装的固定资产,调入单位发生的安装费,由更新改造资金开支,计入固定资产价值。我认为,上述规定,对于无偿调入不需要安装的固定资产,其折旧按调出单位的已提折旧予以确定的是可行的。但对无偿调入需要安装的固定资
The current state-owned industrial enterprise accounting system stipulates that the unpaid transfer of fixed assets shall be based on the fact that the fixed assets transferred free of charge shall be based on the original prices of the units transferred out (for installed machinery and equipment, the call-out unit shall be subtracted therefrom). The original installation cost), debit the “fixed assets” subject, and call out the depreciation of the unit (if the depreciated unit has been fully depreciated, the estimated useful life shall be estimated, and the depreciation amount already set shall be re-determined). Record the “fixed assets depreciation” subject, and according to the net fixed assets, credited to “fixed fund” subjects. The packaging fees and transportation fees paid by the unit are transferred, and the capital expenditures for updating and renovating applications are not included in the value of fixed assets. For the fixed assets that need to be installed, the installment costs that are transferred to the unit will be deducted from the capital used for the renovation and transformation and will be included in the value of the fixed assets. In my opinion, the above provisions stipulate that the depreciation of a fixed asset that does not require installation is determined based on the depreciation of the calling unit. But for the free transfer of fixed assets that need to be installed