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国营农场拖拉机、联合收割机修理费用是拖拉机、联合收割机工作量成本的一个主要组成部分。我国五十年代和六十年代初期,拖拉机、联合收割机的“大修理折旧”和“经常修理费”是分别进行核算的,以后为了简化核算手续,按照现行制度规定,农机具修理费包括农机具所发生的经常修理费、冬检费及大修理费,其费用按实际发生数记入工作量成本,核算工作是简便一些,但在实际工作中遇到一些具体问题: (1)拖拉机、联合收割机从投入生产之日起,整个机体在运动磨损,所消耗掉的资金就应得到补
State farm tractors, combine harvester repair costs are tractors, combine harvesters a major part of the cost of the workload. In the 1950s and early 1960s, the “major repairs and depreciation” and “frequent repairs” of tractors and combine harvesters were accounted for separately. In the future, in order to simplify the accounting procedures, according to the current system, the repairs for farm machinery including agricultural machinery With the occurrence of regular repair costs, winter inspection fees and overhaul costs, the actual cost of the number into the workload according to the cost of accounting is some simple, but in practical work encountered some specific problems: (1) tractors, Combine harvesters from the date of put into production, the entire body in sports wear and tear, the funds consumed should be compensated