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现行《商业会计制度》对基建借款科目的核算有以下问题值得研究:(1)对建设单位转来的固定资产,在没有开始归还基建借款以前,对固定资产提取折旧时,增记“折旧”,减记“固定资金”。这样,其固定资金就会以负数反映。(2)在一项有几种资金来源的基建工程完工时,其中一部分资金(如专用基金、专用借款),在增加固定资产时,可增加固定资金,而基建借款部分,只增加固定资产,却不能增加固定资金。这样,购建同一固定资产,其固定资金却要分别、分批入帐,帐务处理不一致。为了解决上述问题,我认为:
The current “Commercial Accounting System” has the following questions for the accounting of capital construction borrowing items: (1) When the fixed assets transferred from the construction unit are not depreciated before deducting the capital construction borrowings, the “depreciation” is added to the fixed assets. , write down the “fixed funds.” In this way, fixed funds will be reflected in negative numbers. (2) When an infrastructure project with several sources of funds is completed, some of the funds (such as special funds and special loans) may increase fixed assets when the fixed assets are added, and only increase fixed assets when the infrastructure projects are partially borrowed. However, it cannot increase fixed funds. In this way, the purchase and construction of the same fixed assets, but its fixed funds have to be accounted for separately, in batches, accounting treatment is inconsistent. In order to solve the above problem, I think: