修理费为什么超支?

• 作 者: 景建会
• 出 处: 财务与会计
• 发表日期: 1980年10期
• 关键词: 固定资产使用费 大修理基金 折旧基金 管理费用明细表 支出额 应计 固定资产原值 当期成本 大块 固定资产

小王在编制季度“管理费用明细表”时,发现“固定资产使用费”一项,取费收入和实际支出对比超支了一大块。她首先查了查每月计提的折旧基金和大修理基金,无论是应计折旧的固定资产原值,还是计提率、计提额都没有差错。然后又翻阅帐册,检查了修理费支出情况,看了几笔帐,似乎都应该支出,只是觉察到修理费支出额大了一些。小王自言自语地说;计提的折旧基金和大修理基金是“固定资产使用费”占比重较大的项

Xiao Wang in the preparation of the quarter “management expense schedule ”, found “fixed assets use fee ” a, take the fee income and actual expenditures overpaid a large. She first checked the monthly accrued depreciation fund and overhaul fund, whether it is accrued depreciation of the original value of fixed assets, or withdrawal rate, the amount raised there is no mistake. And then read the books, check the cost of repairs, read a few accounts, it seems that all should be spending, but aware of a large amount of expenditure on repairs. Xiao Wang said to himself; depreciation of funds drawn aside and major repair fund is “fixed asset use fee ” accounted for a larger proportion of the items