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随着社会的发展,科技的进步,引进微机已为更多的单位所采用。但在引进过程中,尚存在一些问题,如购置的微机配件,在财务上哪些应增加固定资产原值,哪些可算一般配件做维修费处理,应有一个统一核算标准。依据国家对固定资产的统一计价原则:“增加补充设备或改良装置”都应增加固定资产原值。购置的微机主板、加速卡及一些管理卡(汉卡等)硬盘等能改变微机工作性能,增加扩充微机容量的配件,均应做增加固定资产原值处理。可有些单位,将这些“配件”当做了一般维修费用。这不但违背了固定资产计价原则,影响了
With the development of society and the progress of science and technology, the introduction of microcomputer has been adopted by more units. However, during the introduction process, there are still some problems, such as the purchase of computer accessories, which should increase the financial value of the original fixed assets, which can be considered as maintenance of general accessories processing, there should be a unified accounting standards. According to the principle of unified pricing of fixed assets by the state, the original value of fixed assets should be increased by adding supplementary equipment or improving equipment. Purchase of computer motherboards, accelerators and some management cards (Han cards, etc.) hard drives and other changes in computer performance, increase the capacity to expand the computer accessories, should be done to increase the original value of fixed assets processing. Some units, these “accessories ” as a general maintenance costs. This not only violated the pricing principle of fixed assets, affected