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企业固定资产作为一项长期资产,在企业的生产经营活动中所占比重较大,是企业不可缺少的一项重要资产,应当管理运用核算好这项资产。2007年新的企业会计准则规定,对固定资产后续支出中不符合资本化条件的修理费用,应当在发生时计入当期损益来核算,而不再计入制造费用核算。企业会计准则已明确规定不符合资本化的修理费用就要费用化,否则再进入制造费用科目核算又会使归集在“制造费用”上的修理费用重新回到资本化而进入了成本,这显然是悖于会计准则要求的。
As a long-term asset, an enterprise’s fixed assets account for a large proportion of its production and business activities. It is an indispensable asset of an enterprise and should be managed and accounted for. The new Accounting Standard for Business Enterprises in 2007 stipulates that repairs expenses not eligible for capitalization in the follow-up expenditures of fixed assets should be included in the current profit and loss when incurred and not included in manufacturing expenses accounting. Accounting standards for business enterprises have clearly stipulated that non-capitalized repair costs would have to be expensed, otherwise re-entering the manufacturing cost accounting will return the cost of repairs collected on the “manufacturing costs” back to capitalization This is obviously contrary to the accounting standards.