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粮食企业的老企业比较多,五、六十年代的仓房大都须彻底翻建,七十年代的仓房中,简易仓约占50%,也须进行大修。据调查,我市必须进行大修和彻底翻建的仓房设施约20万平方米,需资金2000万元。目前粮食企业为了保证储备粮油的安全,企业往往不得不突破修理费使用规定限额,有些应由专用基金或专项拨款开支的,挤入了商品流通费。同时,大修理费用一般金额较大,企业把发生的大修理费一次摊入商品流通费,也不利于粮食企业正确核算当期财务成果和正确反映经营管理水平。因此,粮食企业应当建立大修理基金制度,按期计提大修理基金,年计提比例可掌握在固定资产原值的5%左右,具体比例由财政部门和粮食主管部门核定。粮食部门要健全制度,严格区分大修与中小修、大修理与
Grain companies have more old businesses. Most of the warehouses in the 1950s and 1960s had to be completely renovated. In the 1970s, warehouses accounted for 50% of the warehouses, and major repairs were also required. According to the survey, the city must carry out major repairs and the complete renovation of the warehouse facilities of about 200,000 square meters, the need for capital of 20 million yuan. At present, in order to ensure the safety of grain and oil reserves, grain companies often have to break through the prescribed limits for the use of repair fees, and some of them should be pushed into the commodity circulation expenses by the funds or special funds for special funds. At the same time, the cost of major repairs is generally large, and once a major repair cost incurred by an enterprise is included in the commodity circulation fee, it is also not conducive to the correct accounting of the financial results of the current period by the grain companies and the correct reflection of the management level. Therefore, grain companies should establish a large-scale repair fund system and accrue large-scale repair funds on schedule. The annual accrual ratio can be kept at about 5% of the original value of fixed assets, and the specific ratios should be approved by the financial department and grain authority. The grain department should improve the system and strictly distinguish between major repairs, minor repairs, and major repairs.