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《财会通讯》1986年第3期刊出张延民同志的《固定资产有偿调拨中固定基金损失的核算问题》—文指出,造成“固定基金损失”的主要原因,是这种损失没有和企业的经济责任挂钩,并提出把出售固定资产收回的价款和净值的差额部分直接体现在企业利润中,使固定基金损失和企业的经营成果直接联系在一起。笔者认为,这种处理方法不够妥当,其理由如下: 1、张文提出这种处理方法,主要目的是以此促使企业有偿调拨固定资产时尽可能收回其净值,防止人为不正当削价造成损失。但在实际工作中,不用说
In the “Accounting Newsletter” Comrade Zhang Yanmin’s “Calculation of the Loss of Fixed Funds in the Transfer of Fixed Assets” by Comrade Zhang Yanmin in 1986, the article pointed out that the main reason for the “loss of fixed funds” is that such losses are not due to the economic responsibility of the company. Linking and suggesting that the difference between the price and net value of the sale of fixed assets is directly reflected in the profits of the enterprise, which directly links the loss of the fixed fund with the operating results of the enterprise. The author believes that this approach is not adequate, the reasons are as follows: 1, Zhang Wen proposed this approach, the main purpose is to urge companies to repay their fixed assets as much as possible to recover their net worth, to prevent the loss caused by artificial improper price cuts. But in practical work, needless to say