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财政部近期印发的《国营商业企业成本管理办法》(以下简称“办法”)规定:修理费,按企业计提折旧的固定资产原值的4%预提,作为修理基金管理,专项用于固定资产的大、中、小修理(低值易耗品必要的维修支出暂时也在此列支)。年度结余(超
The recently promulgated Measures for the Administration of Costs of State-owned Commercial Enterprises (hereinafter referred to as the “Measures”) stipulates that repairs shall be made at a rate of 4% of the original value of fixed assets depreciated by the enterprise as a basis for repairing fund management and special use In the fixed assets of large, medium and small repairs (low-cost consumables necessary maintenance expenditures are also included here). Annual balance (Ultra