论文部分内容阅读
按照国营工业企业现行会计制度规定,在固定资产提取折旧时,同时等额作三道分录:①借:车间经费、企业管理费,贷:专用基金——更新改造资金;②借:固定基金,贷:折旧;③借:专项存款,贷:银行存款(以下简称分录①②③)。这种作法,与国家直接管理企业资金,要求固定资金和流动资金严格分开管理,是相适应的。但是,在当前推行“两权分离”、扩大企业自主经营权的情况下,这样处理,就有许多不妥之处。首先,从帐户的对应关系看,分录①②未能如实地反映折旧引起资金运动的实际状况。分录①,表示企业的资金占用(车间经费、企业管理费,相当于资金占用)和资金来源(更新改造资
According to the current accounting system of state-owned industrial enterprises, when depreciating fixed assets, the same amount of money shall be used for three entries: 1 borrowing: workshop expenses, enterprise management fees, loans: special funds—renovation funds; 2 borrowing: fixed funds, Credit: Depreciation; 3 Borrowing: special deposits, loans: bank deposits (hereinafter referred to as entry 123). This approach is in line with the state’s direct management of corporate funds and requires that fixed and liquid funds be strictly managed separately. However, in the current implementation of the “Separation of the two powers” and the expansion of enterprises’ right to operate independently, there are many problems with this approach. First, from the account’s correspondence, Entry 12 failed to faithfully reflect the actual state of depreciation-induced movement of funds. Entry 1 indicates the company’s capital occupation (workshop expenses, corporate management fees, equivalent to capital occupation) and sources of funds (updating funds)