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一、关于固定资产有偿转让、盘盈盘亏的处理问题新的财务制度规定“固定资产有偿转让或者清理报废的变价净收入与其帐面净值的差额,计入营业外收入或营业外支出。盘盈的固定资产、按照原价减估计折旧的差额计入营业外收入。盘亏及毁损的固定资产,按照原价扣除累计折旧,变价收入,过失人及保险公司赔偿后的差额计入营业外支出。”这样改革的好处是既可以使国家资本金得到保全,维护了投资者的利益,又可以调动企业加强固定资产管理的积极性,提高固定资产的利
I. Dealing with Fixed Assets for Compensated Transfers and Handling of Inventories The New Financial System Provisions The difference between the net value of net sales of fixed-asset paid transfers or clean-up and scrapped accounts is included in non-operating income or non-operating expenses. The difference between the original assets and the estimated depreciation shall be included in non-operating income, and the difference between the original assets and the estimated depreciation shall be included in non-operating income. The benefits of such reforms are that the state capital can be preserved and the interests of investors can be safeguarded, and the enthusiasm of the enterprises to strengthen the management of fixed assets can be mobilized to increase the profits of fixed assets.