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我部(88)财商字第474号文颁布了《国营商贸金融企业固定资产折旧办法》后,各地区、各部门在贯彻执行中提出一些问题,现补充通知如下: 一、国营商贸金融企业实行分类折旧办法后,比按综合折旧办法少提取的折旧数额,应按下列公式计算.并在1993年底以前按月(季)均等补提,在成本(费用)中单独反映。补提折旧的计算公式如下: 年补提折旧差额=1988年末固定资产原值×原综合折旧率-1988年末固定资产原值按分类折旧办法应提取的折旧额季补提折旧额=年补提折旧额/4 月补提折旧额=年补提折旧额/12
After the promulgation of the “Measures for the Depreciation of Fixed Assets of State-owned Commercial and Commercial Financial Enterprises”, MOFCOM (88) put forward some issues in the implementation of the “Implementation Measures for Fixed Assets of State-owned Commercial and Commercial Finance Enterprises”, and hereby add the following notice: I. State-owned commercial and financial enterprises After the implementation of the classification of depreciation method, the depreciation amount less than that extracted by the comprehensive depreciation method shall be calculated according to the following formula, and shall be replenished equally by month (quarter) by the end of 1993 and be separately reflected in the cost (expense). The formula for the replenishment of depreciation is as follows: Annual depreciation difference = the original value of fixed assets at the end of 1988 × the original comprehensive depreciation rate - the depreciation amount of fixed assets to be withdrawn at the end of 1988 according to the classification of depreciation method Quarter replenishment depreciation = annual replenishment Depreciation / April replenishment depreciation = annual replenishment depreciation / 12