论文部分内容阅读
问:为什么国有施工企业的预提费用年末可留有余额? 答:施工企业的预提费用年末可留有余额,这主要是由施工企业的行业特点所决定的。施工企业有着不同于其他行业的一些显著特点:一是野外和高空作业多,劳动强度大;二是施工生产人员多,流动性大。这些特点从客观上决定了施工机械设备的磨损老化程度不同于其他行业的固定资产,既加剧了施工机械设备等固定资产的磨损老化程度,增加了其发生故障的可能性,也大大降低了这些施工机械设备的使用效能。因此,为
Q: Why does the state-owned construction company’s accrued expenses leave balance at the end of the year? Answer: The construction company’s accrued expenses may have a balance at the end of the year, which is mainly determined by the industry characteristics of the construction company. Construction companies have some distinctive features that are different from other industries: First, there are many fields and high-altitude operations, and the labor intensity is large; second, there are many construction workers and there is a lot of liquidity. These characteristics objectively determine that the degree of wear and tear of construction machinery and equipment is different from the fixed assets of other industries, which not only increases the wear and tear of fixed assets such as construction machinery and equipment, but also increases the probability of failures and greatly reduces these The use of construction machinery and equipment. Therefore, for