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国务院各部、委,各省、自治区、直辖市、计划单列市财政厅(局):为加强财务管理,便于企业正确核算当期损益,并满足企业固定资产更新改造的需要,现对商品流通企业港口码头及厂(库)内基础设施计提折旧问题规定如下:一、商品流通企业自建的港口码头及厂(库)内道路基础设施以修建时发生的实际支出作为企业的固定资产原值入帐,并在下列年限内按平均年限法计提折旧:
(Bureau) of the ministries, commissions, provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning in the State Council: In order to strengthen the financial management and facilitate the enterprises to correctly calculate the current profits and losses and meet the needs of the enterprise in updating and renovating fixed assets, The provision for depreciation of infrastructures in factories and warehouses is stipulated as follows: I. The self-built port terminals of the commodity circulation enterprises and the road infrastructure in the factories (warehouses) shall be recorded as the original fixed assets of the enterprise at the actual expenditures incurred during the construction, Depreciation is provided on the average life method within the following years: