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在财政部印发的国务院各主管部门国营施工企业1986年和1987年汇总会计报表中,增设了一系列新项目,用以反映近年来企业出现的新情况,这是必要的。但我认为仍有一些问题需要解决。例如:(1)目前由基建部门转来的基建借款一股由三部分组成:即固定资产借款,流动资产借款,其他支出借款(用于不应计入财产价值的应核销投资和应核销其他支出的借款)。但施工企业资金平衡表中与基建借款相对应的有固定资产和流动资产,而无法反映应核销基建支出的数额。因此,应在固定资金占用方增设待核销基建支出科目,以便反映基建转来的不能计入财
In the 1986 and 1987 consolidated accounting statements of state-owned construction enterprises issued by the Ministry of Finance in the State Council, a series of new projects have been added to reflect the new conditions that have emerged in recent years. This is necessary. But I think there are still some problems that need to be solved. For example: (1) One infrastructure borrowing currently transferred from the infrastructure sector consists of three parts: fixed assets borrowings, current assets borrowings, other expenditures borrowings (for write-off investments that should not be included in the value of the property and should be verified Borrowing other expenses). However, the fixed assets and current assets corresponding to infrastructure borrowings in the capital balance sheet of construction companies cannot reflect the amount of infrastructure expenditures that should be written off. Therefore, the capital expenditures to be written off shall be added to the occupiers of fixed funds so as to reflect that funds transferred from the infrastructure cannot be counted as financial assets.