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新颁《商品流通企业会计制度》规定:企业向其他单位投资“转出的固定资产、应按重估确认价值,借记‘长期投资’科目,按已提折旧,借记‘累计折旧’,按固定资产原价,贷记‘固定资产’科目。”很显然,如按上述规定编制记帐凭证,借、贷方是不平衡的。因为固定资产评估确认的价值与企业固定资产帐面净值不一定相等,一般情况下,二者有一定差额。而对这个差额应当如何反映,会计制度却没有明确说明。同样,无形资产转出核算的规定,也存在类似的问题。另据新颁《工业企业会计制度》规定:“投资转出的固定资产,借记‘长期投资’‘累计折旧’科目,贷记‘固定资产’科目”。(新颁其他行业的会计制度大都如此)。笔者认为,这样的规定都是欠妥的。因为企业以原有固定资产
The newly issued “Accounting System for Commodity Circulation Enterprises” stipulates that: an enterprise invests in “transferred fixed assets, revaluation confirmation value, debit depreciation, depreciation depreciation, depreciation depreciation” in other units. According to the fixed asset’s original price, the ’fixed assets’ account is credited. “Obviously, if the accounting vouchers are prepared in accordance with the above provisions, the borrowing and lending are not balanced. Because the value of fixed assets appraisal and the net book value of fixed assets of enterprises are not necessarily equal, under normal circumstances, there is a certain difference between the two. However, how this difference should be reflected in the accounting system has not been clearly stated. Similarly, there are similar problems in the regulations for the transfer of intangible assets. According to the newly issued ”Accounting System for Industrial Enterprises,“ the stipulation: ”Investment of fixed assets, debit the ’long-term investment’ ’accumulated depreciation’ subjects, credited to ’fixed assets’ subjects." (The new accounting system for other industries is mostly the same). The author believes that such regulations are all poor. Because the company uses the original fixed assets