论文部分内容阅读
折旧的核算方法,几经改变,1981年实行新会计制度以来,觉得尚有不妥之处,现就以下几方面的问题,结合本企业的情况,谈些粗浅的看法.(一)停用设备该不该提折旧的问题按新制度规定,停用设备在未使用固定资产科目核算是不提折旧的.我认为不能一概而论.设备投入使用之后,由于生产任务变动等原因,往往有部分设备闲置不用,这部分设备绝大多数在车间就地停用,车间根据需要,也可以随时动用,什么时间在用转停用或停用转在用,很难掌握.这部分设备虽然已经停止使用,但是受自然力的腐蚀损耗可能比在用更严重,停用日久,往往会失去修复的可
The accounting method of depreciation has changed several times. Since the implementation of the new accounting system in 1981, I feel I have something wrong with it. Now I’ll discuss some of the following issues, and combine my company’s situation, to talk about some superficial views. (I) Disable equipment The problem of depreciation is not to be stipulated in the new system. The depreciation of decommissioned equipment without accounting for fixed assets is not depreciated. I do not think it can be generalized. After the equipment is put into use, some equipment is often left unused due to changes in production tasks. No, the vast majority of this equipment is decommissioned locally on the shop floor. The workshop can also be used at any time depending on the needs, and it is difficult to grasp when it is disabled or deactivated. This part of the equipment has been discontinued. However, the loss of corrosion due to natural forces may be more serious than in use.