笔者最近发现一些企业由于忽视对已投入使用但尚未办理竣工决算的固定资产的帐务处理,形成了固定资产已投入使用.但长期不提折旧,从而造成成本不实、利润虚增、多计所得税、多提工效挂钩工资的状况。产生这种情况的主要原因一般有:1.购入的不需要安装设备,可以马上投入使用或营运,但应计入固定资产价值的运输费、保险费、包装 The author recently discovered that some companies have neglected the accounting treatment of fixed assets that have been put into use but have not yet completed the final accounts. This has led to the formation of fixed assets that have been put into use. However, long-term depreciation is not mentioned, resulting in unrealistic costs and inflated profits. The status of income tax and multi-effects linked to wages. The main reasons for this situation are generally: 1. Purchased equipment does not require installation, can be immediately put into use or operation, but should be included in the transport value of fixed assets, insurance, packaging