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目前,固定资产投资计划包括基本建设和更新改造措施两部分,但固定资产投资的会计核算却分属两个不同的会计核算系统,这种办法不能全面、正确地反映和监督固定资产投资的资金运动。笔者认为应以现行基建会计制度为基础,制定固定资产投资会计制度,核算纳入固定资产投资计划的基建投资和更新改造投资。虽然基建投资与更新改造投资是两种不同性质的投资,但通过设置有关明细帐户,可以对基建投资和更新改造投资分别核算。由于这两部分都在一张会计报表上反映,能更清楚地了解固定资产投资的来源和使用状况,并能与固定
At present, the fixed assets investment plan includes two parts: capital construction and renovation and transformation measures. However, the accounting of fixed assets investment is divided into two different accounting systems. This method cannot fully and accurately reflect and supervise the capital of fixed assets investment. movement. The author believes that based on the current infrastructure accounting system, the fixed assets investment accounting system should be formulated to account for capital investment and renovation investment included in the fixed assets investment plan. Although capital investment and renovation investment are two kinds of investments of different nature, by setting up relevant account details, capital investment and renovation investment can be separately accounted for. As both parts are reflected in an accounting statement, they can better understand the source and use of fixed asset investment, and can be fixed