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实行固定资产折旧制度,对科研单位来说是一个新问题。下面谈谈对这个问题的认识。一、在一般企业单位,固定资产折旧与折旧费是等额的,而科研单位有相当部分的固定资产是由课题经费购置的,对用课题经费购置的固定资产,在该课题结束前应不提固定资产折旧费(只有此项固定资产转入薪课题使用时,才能提取折旧费),否则会造成成本计算重复。但是,在该课题进行期间,这部分固定资产折旧是客观存在的,这就使得科研单位的固定资产折旧与折旧费在数额上不相等。
The implementation of the depreciation system for fixed assets is a new issue for scientific research institutions. Let’s talk about understanding this issue. 1. In general business units, the depreciation and depreciation costs of fixed assets are equal, while a substantial part of the fixed assets of scientific research units are purchased from the project funds, and the fixed assets purchased for the use of the project funds should not be mentioned before the end of the project. Depreciation of fixed assets (only when this fixed asset is transferred to a salary project can the depreciation be withdrawn), otherwise the cost calculation will be repeated. However, during the period of this issue, the depreciation of this part of the fixed assets is an objective existence, which makes the amount of depreciation and depreciation of fixed assets of scientific research units not equal.