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第一条本办法根据「一九五一年度国营企业提缴折旧基金暂行办法」制定之。第二条国营企业(包括主管企业机构)为处理固定资产折旧基金之提缴应设置下列会计科目:一、基本折旧基金二、××基本折旧准备三、大修理基金四、缴国库基本折旧基金五、抵缴国库基本折旧基金
Article 1 The present Measures are formulated in accordance with the Interim Measures of National Enterprises on Depreciation and Funds Suppression in 1951. Article 2 The State-owned enterprises (including the competent enterprises and institutions) shall set up the following items of accounts for the purpose of handling the disgorgement of fixed assets depreciation funds: I. Basic depreciation funds 2. Basic depreciation reserves for XX. III. Major repairs of funds IV. Fifth, the basic depreciation fund against the treasury