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为了贯彻落实国务院国发[1985]63号《国务院关于发布<国营企业固定资产折旧试行条例>的通知》的精神,财政部于1987年3日7日以(87)财工字第42号文发出通知,决定对尚未实行分类折旧的国营工业、交通企业,均按照国务院的上述规定实行分类折旧。通知内容如下: 一、国营工业、交通企业,目前尚未实行分类折旧的,自1987年7月1日起均按照《国营企业固定资产折旧试行条例》规定的折旧方法和分类折旧年限表,实行分类折旧,停止执行按综合折旧率提取折旧的办法。上半年仍按原办法执行,不能增提折旧。
In order to implement the Guofa [1985] No. 63 Notice of the State Council on Announcing the Pilot Regulation on the Depreciation of Fixed Assets of State-owned Enterprises issued by the State Council, [63] of the State Council, on March 7, 1987, the Ministry of Finance (87) Cai Gong Zi No. 42 Issued a circular and decided to classify the depreciation of state-owned industries and transportation enterprises that have not yet implemented the categorized depreciation in accordance with the aforementioned provisions of the State Council. The contents of the notice are as follows: I. State-owned industrial and transportation enterprises, which have not yet implemented the classification of depreciation, have implemented the classification according to the depreciation method and the classification of depreciation period as stipulated in the “Regulations for the Depreciation of Fixed Assets of State-owned Enterprises” from July 1, 1987 Depreciation, stop the implementation of comprehensive depreciation rate depreciation method. In the first half still according to the original method of implementation, can not increase the depreciation.