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财政部新制定的《工业企业会计制度》将于今年7月1日起与《企业会计准则》同时实施。新旧制度应该如何接轨,是我们必须思考的问题。思考之一:各项专项资金如何并帐。(1)更新改造资金的余额并入实收资本科目,但在挖潜革新改造项目中,有一部分支出不构成固定资产,这部分支出必须在并帐前核销完毕。(2)新制度规定,企业将不再提取大修理基金,并帐前计提的大修理摹金余额应并入预提费用科目。并帐后发生的大修理费用先从结余的大修理基金中支付,然后按新制度办理。武钢的大修理费用长期采取集中提取、统一核销的办法,由于有的厂提少用多,有的厂提多用少,今后仍以统一预提、集中管理比较有利,至少今年仍要这样办。过去由于受固定资
The new “Accounting System for Industrial Enterprises” formulated by the Ministry of Finance will be implemented concurrently with the “Accounting Standards for Business Enterprises” from July 1 this year. How the new and old systems should be integrated is a question that we must consider. One of the thoughts: How to allocate the special funds. (1) The balance of the renovation and transformation funds is incorporated into the paid-in capital account. However, in the tapping of potential renovation and transformation projects, some of the expenditures do not constitute fixed assets. This part of the expenditure must be written off before the accounts are reconciled. (2) The new system stipulates that the company will no longer withdraw the overhaul fund, and the overdue balance of overhauled sheet metal withdrawn before the account shall be incorporated into the accrued expenses account. The major repairs that occurred after the accounts were disbursed first from the surplus repair fund, and then processed under the new system. The WISCO’s overhaul cost has long been adopted as a method of centralized extraction and unified verification. Because some plants use less, and some plants use more and more, it is still more advantageous to use unified pre-adjustment and centralized management in the future. At least this year, they still have to do so. . In the past due to fixed assets