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财政部和农牧渔业部1986年重新制订的乡镇企业财务、会计制度,已于今年开始实行。半年来,广大乡镇企业财会人员在执行新制度的过程中,提出了一些需要进一步明确的问题。现就有关固定资产核算的几个问题,谈些看法。一、设备借款利息计入固定资产价值的核算问题。《乡镇企业财务制度》第17条规定:“应支付的设备借款利息,工程完工前计入有关固定资产的价值;工程完工后需要支付的利息,采用预提的方式计
The financial and accounting system for township enterprises, newly formulated by the Ministry of Finance and the Ministry of Agriculture, Animal Husbandry and Fishery in 1986, has been implemented this year. In the past six months, the majority of TVEs in township and town enterprises put forward some issues that needed further clarification in the process of implementing the new system. Now on several issues related to fixed assets accounting, to talk about some views. First, equipment loan interest included in the value of fixed assets accounting issues. Article 17 of the Financial System of Township Enterprises stipulates that: ”The interest on equipment loans to be paid shall be included in the value of the relevant fixed assets before the completion of the project; the interest to be paid after the completion of the project shall be calculated on the precontracted basis