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乡镇企业向财政部门和主管部门借入无息贷款,应该比照银行同类贷款利率,按月预提利息,增加固定资产购建支出和生产经营费用,同时将预提利息的金额全部列入投资基金——国家扶持基金科目,以体现国家对企业的扶持。对贴息贷款,也应在向财政部门领回贴息之后,将(?)息金额记入投资基金——国家扶持基金科目。因为这种无息或贴息贷款给企业带来的好处,不是企业承包人和职工主观努力的结果,企业承包人和职工都不能在这方面分占利益,防止“富了和尚、亏了庙”。其核算方法如下:
Township and town enterprises borrowing interest-free loans from the financial department and the competent department shall, according to the interest rate of the bank’s similar loans, withdraw interest on a monthly basis, increase the purchase and construction expenditures of fixed assets and production and operation expenses, and include the amount of accrued interest in the investment fund. - National support fund subjects to reflect the state’s support for enterprises. For discount-interest loans, the amount of (?) interest should also be recorded in the investment fund-national support fund account after returning the discount interest to the financial department. Because the benefits of such interest-free or interest-subsidized loans to enterprises are not the result of the subjective efforts of contractors and employees of enterprises, neither contractors nor employees of enterprises can take profits in this regard and prevent “rich monks and destitute temples”. . The accounting method is as follows: