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国营工业企业会计制度“待核销基建支出”科目核算应核销的基建支出,如生产职工培训费、样品样机购置费、基建器材处理亏损、基建借款利息等.我认为,把样品样机购置费列为应核销的投资支出,随着基建借款的陆续归还而被全部核销是不妥的.这样就不能反映样品样机从购进到报废的全过程.一般地讲,样品(轻纺、化工企业除外)、样机是生产单位用作试制或试验的生产工具,同其他固定资产一样,具有单比价值较大,使用时间较长,价值逐渐转移的特点.尽管在试制或试验的过程中,磨损和损耗较大,价值转移较多,如加强管理和合理使用,同样可以作为生产设备参与企业的生产.即使在试制或试验中遭到了破坏,也还存在残
The state-owned industrial enterprises accounting system “infrastructure expenses to be written off ” subject accounting capital expenditures should be written off, such as training costs for production workers, sample prototype acquisition costs, infrastructure equipment processing losses, infrastructure loan interest etc .. I think the sample prototype Acquisition costs should be written off as investment expenditures, with the gradual return of infrastructure loans have been written off all is wrong, so you can not reflect the sample prototype from purchase to scrap the whole process. In general, the sample (light Spinning, chemical enterprises), the prototype is a production unit for the trial or test of production tools, with other fixed assets, with a single value greater, the use of a longer time, the value of the gradual transfer of characteristics .Although the trial or trial In the process, wear and loss are larger, the value of the transfer more, such as strengthening management and rational use, also can be used as a production equipment involved in the production of enterprises. Even in trial or trial was destroyed, there are still residual