论文部分内容阅读
现行国营施工企业会计制度规定,施工企业的周转材料是在报废时一次分配价差,以调整周转材料的计划成本,这种价差分配方法显然是不合理的.第一,目前,绝大多数施工企业是使用钢结构周转材料,使周转材料有可能在一个建设项目建成后,投入第二个、第三个项目中使用,或者有可能在同一建设项目的若干个单位工程中使用.第二,使用钢制周转材料后,使周转材料的价值大大提高,差异额增大,如果等报废时一次分配价差,必然会加大成本的不准确程度.第三,在周转材料报废时一次分配价差的方法下,周转材料的损耗价值(计划成本)是以摊销方式分次计入工程成本,其净值必然逐步减小.但是周转材料价差仍然按购入时形成的全部价差额反映而没有减少.用全部价差额调整净值的计划成本,必然造成周转材料占用资金的虚增(借差情况下)或虚减(贷差情况下).如果
The current accounting system for state-owned construction enterprises stipulates that the turnover of construction companies is to allocate a spread at the time of retirement to adjust the planned cost of the turnover materials. This method of spread distribution is obviously unreasonable. First, at present, most construction companies It is to use steel structure turnover materials, so that it is possible to use the turnover materials in the second and third projects after the completion of a construction project, or it may be used in several unit projects of the same construction project. Secondly, the use of After the steel turnover materials, the value of the turnover materials is greatly increased and the difference increases. If the discrepancy is distributed once, the inaccuracy of the cost will inevitably increase. Third, the method of allocating the price difference once the turnover materials are discarded. In the following, the loss value (planned cost) of the turnover materials is calculated in the form of amortization and is included in the project cost in different stages. The net value must be gradually reduced. However, the turnover material price difference is still reflected in the total price difference formed at the time of purchase rather than reduction. The planned cost of adjusting the net value of all spreads will inevitably result in an increase in the funds occupied by the turnover materials (in the case of a loan difference) or a devaluation (in case of a loan difference).