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国营企业的大修理基金是专门用于固定资产的大修理,以恢复固定资产的原有精密程度,技术性能和生产效能的资金来源.现行的各种财务会计制度及财会书籍(包括大、中专会计教科书在内)规定提取固定资产大修理基金的计算公式,归纳起来不外乎下列两种:??假设某企业某项固定资产原值50,000元,耐用20年,预计耐用期内大修4次,大修间隔期(周期)4年,预计每次大修理费10,000元,根据上述公式计算提取大修理基金如下
State-owned enterprises’ overhaul funds are specialized for the overhaul of fixed assets to restore the original precision of fixed assets, the technical performance and the source of funds for production efficiency. The current various financial accounting systems and accounting books (including large and medium-sized Special accounting textbooks, including the formula for extracting fixed assets overhaul funds, are summed up in the following two categories: ?? Assume that a certain firm has a fixed asset value of 50,000 yuan, is durable for 20 years, and is expected to be overhauled during the period of durability. Secondly, the overhaul period (cycle) is 4 years. It is estimated that each time the major repair fee is 10,000 yuan, the following formula will be used to calculate the extraction repair fund as follows: