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现行国营企业施工会计制度规定,固定资产在其未使用期间,既不计提折旧,也不作帐务处理。笔者认为固定资产不管使用与否,都会发生自然损耗和无形损耗,施工企业室外作业较多,自然损耗占的比重较大;目前施工企业的固定资金暂不交纳占用费,未使用固定资产如不计折旧费,势必造成企业争设备,争投资;未使用固定资产很多是由于盲目购建造成的,如不计提折旧、不利于充分利用
The current state-owned enterprise construction accounting system stipulates that during the period when the fixed assets are not in use, neither depreciation nor accounting treatment shall be made. The author believes that natural resources and intangible losses will occur regardless of whether the fixed assets are used or not, construction companies have more outdoor operations, and the natural loss accounts for a larger proportion; at present, the fixed capital of construction companies does not pay occupation fees temporarily, and unused fixed assets do not count. Depreciation expense will inevitably cause enterprises to compete for equipment and compete for investment; many of the unused fixed assets are caused by blind purchases and constructions. If no depreciation is provided, it is not conducive to full use.