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在与毕业班的几位学生讨论固定资产折旧时,遇到几个有趣的问题,现摘录如下,以飨读者。 学生李:老师,固定资产预计的清理费用已计入应计折旧总额而转化为各期费用;预计清理收入已从应计折旧总额中扣除而少计各期折旧,所以我认为实际发生的清理收入和清理费用再计入当期损益会造成重复记帐。 老师:并未重复记帐。在固定资产清理的过程中,清理收入和清理费用通过“固定资产清理”这个过渡性帐户
When discussing depreciation of fixed assets with several graduating students, I encountered several interesting questions, which are summarized below to readers. Student Li: Teacher, the estimated cleaning costs of fixed assets have been included in the accrued amount of depreciation and converted into various expenses; expected cleaning income has been deducted from the total amount of depreciation and less depreciation period, so I think the actual cleaning up Reconciliation of income and cleaning costs into current profit or loss can result in double counting. Teacher: There is no duplicate accounting. In the process of liquidation of fixed assets, liquidation of income and liquidation costs through the “liquidation of fixed assets” this transitional account