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固定资产补偿从其形式来看,有价值补偿和实物补偿。价值补偿是进行实物补偿的前提,而实物补偿是价值补偿的终极目的。因此,固定资产补偿是价值补偿和实物补偿的统一,因为只有这样才能保证企业的生产能力,维持简单再生产。近几年来物价飞涨,通货膨胀率超过两位数。表面上看似乎形成企业固定资产升值。但这种升值却没有在会计帐面上得到处理。由于基本折旧基金和大修理基金的提取基础,仍按固定资产原始价值计算,其提取的数额虽可保持原规定
In terms of its form, compensation for fixed assets has valuable compensation and in-kind compensation. Value compensation is the precondition for physical compensation, and physical compensation is the ultimate goal of value compensation. Therefore, the compensation for fixed assets is the unity of value compensation and physical compensation, because only in this way can the company’s production capacity be guaranteed and simple reproduction can be maintained. Prices have skyrocketed in recent years, and the inflation rate has exceeded double digits. On the surface, it seems that the appreciation of corporate fixed assets has formed. However, this appreciation has not been dealt with in the accounting book. As the basis for the basic depreciation fund and overhaul fund is still based on the original value of the fixed assets, the amount extracted may remain as originally specified.