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商业部、财政部以(91)商财联字第82号文对《国营商业企业成本管理办法》(财政部(90)财商字第504号文)的有关会计处理作如下规定: 一,将“大修理基金”科目改为“修理基金”科目核算国营商业企业按规定从费用中提取用于固定资产和低值易耗品大、中、小修理的专用基金。企业按规定提取修理基金时,增:修理基金,增:费用——修理费,同时,增:专项存款,减:银行存款。支付固定资产和低值易耗品修理费时,减:修理基金,减:专项存款等。根据上述要求,“费用——修理费”科目只核算修理费的提取数,不再列支实际发生数。实行承包的国营商业企业,应将“预提费用——修理费”科目的余额转入本科目。
The Ministry of Commerce and the Ministry of Finance shall stipulate the relevant accounting treatment of the “Administrative Measures on the Cost of State-owned Commercial Enterprises” (Ministry of Finance (90) Caishangzi No. 504) with (91) Shangcai Lianzi No. 82. Change the “Overhaul Fund” subject to the “Repair Fund” subject to calculate the state-owned commercial enterprise to extract the special fund for fixed assets and low-value consumables repairs for large, medium, and small-sized repairs from expenses according to regulations. When an enterprise withdraws the repair fund according to the regulations, it shall: increase the repair fund, increase: the cost-repair fee, and at the same time, increase: the special deposit, minus: the bank deposit. When paying fixed assets and low-value consumables repairs, reduce: repair funds, deductions: special deposits, etc. According to the above requirements, the “Cost-Repair Fee” account only accounts for the number of repair fees that are drawn and no longer accounts for actual occurrences. The state-owned commercial enterprises that have contracted should transfer the balance of the “Accrued Expenses - Repair Fees” account to this subject.