论文部分内容阅读
根据现行国营工业企业会计制度的规定,企业按月计提固定资产折旧,不论固定资产的来源如何,一律借(减)记“固定基金”科目,贷(增)记“折旧”科目;同时,借(增)记“车间经费”等科目,贷(增)记“专用基金”科目。如对其他单位投入作为联营投资的固定资产,计提折旧也这样进行会计处理,会产生这么一个问题:即其他单位投资转入设备等固定资产时,借(增)记“固定资产”科目,贷(增)记“其他单位投入资金”科目,并没有增加“固定基金”,而计提折旧时,却要减少“固定基金”,显然是不合适的。若对其他单位投入固定资产计提折旧时借(减)记“其他
According to the current state-owned industrial enterprise accounting system, enterprises are required to make depreciation of fixed assets on a monthly basis. Irrespective of the source of fixed assets, all loans (deducted) shall be recorded as “fixed fund” subjects, and loans (added) shall be recorded as “depreciation” items. To borrow (increased) to record the “workshop expenses” and other subjects, the loan (increase) is recorded in the “special fund” subject. For other units that invest in fixed assets as associate investments, the depreciation is also accounted for in this way. This raises the question that when other units invest in fixed assets, such as equipment, they will use (fix) the “fixed assets” account. The loan (increase) in the “other units to invest funds” subject, did not increase the “fixed fund”, and when the depreciation accrual, it is necessary to reduce the “fixed fund”, apparently inappropriate. If other units are depreciated when depreciating fixed assets