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吴萍在《会计研究》1989年第1期撰文认为,按照现行财务会计制度规定,企业有些垫支的资金,不是由新产品的生产成本和销售成本负担,没有从销售收入中得到补偿。也就是说这些资金并没有通过资金运动的每个阶段后回到原来的出发点,而是在运动到某个阶段时就被当作减少国家资金而核销掉了,或是从其他专用基金中取得补偿。因此,有必要对现行资金、费用补偿办法加以改进。1.购置固定资产的各项支出,可区别情况,计入固定资产价值,或在发生时直接计入企业成本,使各项支出都能从企业经营收入中得到补偿。总的来说,购建的固定资产在交付使用前发生的支出,全部计入固定资产价值,包括支付的耕地占用费(税)、建设
According to Wu Ping’s Accounting Study, No. 1, 1989, according to the current financial and accounting rules, some funds that are used to support the enterprise are not borne by the production cost and selling cost of new products and are not compensated for by sales revenue. That is to say, these funds have not been returned to their original starting points after each stage of the capital movement but have been written off as a reduction of state funds when the movement reaches a certain stage, or from other special funds Get compensation. Therefore, it is necessary to improve the current funds and expenses compensation measures. 1. All expenditures for the purchase of fixed assets can be distinguished from each other and included in the value of fixed assets or directly included in the cost of the enterprise when incurred so that all expenditures can be compensated from the operating income of the enterprise. In general, the expenditures incurred for the purchase and construction of fixed assets prior to their delivery are all included in the value of fixed assets, including the cultivated land occupation fee (tax) paid, construction