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现行会计制度对租出固定资产折旧的规定不甚明确。一些教科书介绍的办法是:折旧时,借记固定基金,贷记折旧;收到租金时,借记专项存款,贷记专用基金——更新改造基金;上交折旧基金时,借记专用基金——更新改造基金,贷记应交折旧基金。我认为这种核算方法与固定资产折旧核算程序不符,具有以下弊病;(1)它不符合收入与费用配比的原则,租出固定资产获得的收入,必须与为获取该项收入所耗费的费用(即固定资产折旧费)相配比。从资金运动的角度看,上述核算方
The current accounting system is not clear on the rules for depreciation of leased fixed assets. Some textbooks introduce the following methods: depreciation, debit fixed funds, credit depreciation; when receiving the rent, debit special deposits, credit dedicated funds - renovation funds; when depreciated funds, debit dedicated funds - - Renovation fund, credited depreciation fund. I think that this accounting method is inconsistent with the depreciation procedures for fixed assets and has the following drawbacks; (1) It does not meet the principle of income and expense rationing, and the income from leasing fixed assets must be equal to the amount of money spent on obtaining this income. The ratio of costs (ie, depreciation charges for fixed assets). From the point of fund movement, the above accounting parties