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新颁《工业企业会计和制度》在“固定资产”科目的使用说明中规定:“其他单位投资转入的固定资产,应按评估确认或合同、协议约定的价格,借记本科目,贷记实收资本科目。”同时,在实收资本科目的使用说明中规定:“收到投资人投入的房屋、机器设备等实物,应按投出单位的帐面原价。借记固定资产等科目,按确认的价值,贷记本科目,按帐面原价大于确认价值的差额,贷记累计折旧科
The newly issued “Industrial Business Accounting and System” stipulates in the “Fixed Assets” statement of use: “The fixed assets transferred from other units shall be debited according to the assessment confirmation or the price agreed in the contract or agreement. The paid-in capital account. ”At the same time, in the statement of use of the paid-in capital account, it stipulates: "Accept items such as housing, machinery and equipment invested by investors, should be based on the original book value of the investment unit. Debit fixed assets and other subjects, According to the confirmed value, credit this account, according to the difference between the book’s original price and the confirmed value, credit the accumulated depreciation section.