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一、矿区土地征用补偿费。按会计科目使用说明规定:“因征用土地而支付的补偿费,应计入与土地有关的房屋、建筑物的价值内,不单独作为土地价值入账。”在一般情况下,征用土地的范围与有关房屋、建筑物的需要相当,所以将土地征用补偿费计入有关房屋、建筑物的价值内,并无不妥。露天矿山则不然,其征用范围,是以矿藏范围为准。在矿藏范围内,一般不存在房屋或其他建筑物问题。其征用的面积大,补偿费用多,如照规定将其计入房屋、建筑物的价值内,矿山的房屋、建筑物的价值,难免高得惊人;同时矿区面积多少,征用补偿费若干等重要资料,在会计上又不能反映出来,不能不是一个缺陷。何况矿山房屋、建筑物所需征用的土地,与采区范围是可以划分的。为了适应具体情况,建议在“固定资产”科目下,增设
First, mining land compensation fees. According to the account instruction, it states: “Compensation paid for land acquisition shall be included in the value of the houses and buildings related to the land and shall not be separately accounted for as land value.” In general, the scope of land acquisition and The housing and building needs are quite comparable. Therefore, it is not inappropriate to include the compensation for land acquisition in the value of the relevant buildings and buildings. Open-pit mines are not the case, the scope of expropriation is based on the scope of the deposit. In the area of mineral deposits, there are generally no problems with houses or other buildings. The requisitioned area is large and the compensation fee is large. If it is included in the value of houses and buildings as stipulated, the value of the houses and buildings in the mines will inevitably be alarmingly high. At the same time, the size of the mines and the requisition compensation fees will be important Data, can not be reflected in the accounting, can not but be a flaw. Moreover, the land requisitioned for mining houses and buildings can be separated from the mining area. In order to adapt to the specific circumstances, it is proposed that the “fixed assets” subject, additional