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〔问〕在编制工业企业会计报表和分析流动资金周转情况时,对于定额流动资金全年平均余额的计算方法,按规定可以采用两个公式:(1)1至12月份各月月初月末的定额流动资金占用数之和÷24;(2)(年初定额流动资金占用数+1至12月份各月末的定额流动资金占用数之和)÷13.根据这两个计算公式计算出来的结果是不同的,应以何者为准? 〔答〕应按照第(1)个公式计算.财政部一九七八年颁发的《关于编报一九七九年国营企业月份、季度汇总会计报表的通知》中对此已作了规定. 〔问〕《国营工业交通企业若干费用开支办法》规定,经企业主管部门批准,每平方米造价不超过二十元的简易料棚修建费在产品成本中开支.如果建成的简易料棚的使用期限在一年以上,单位价值在规定的固
[Q] When formulating the accounting statements for industrial enterprises and analyzing the working capital turnover, two formulas can be adopted for calculating the annual average balance of fixed working capital: (1) The quota of the beginning of the month and the beginning of the month of January to December (2) (The amount of liquidity occupied at the beginning of the year + the sum of the amount of fixed liquidity occupied at the end of each month in December) ÷ 13. The results calculated from these two formulas are different Should be in accordance with the formula (1) should be calculated in accordance with the formula (1) issued by the Ministry of Finance in 1978, “on the preparation of State-owned enterprises in 1979 month, quarterly summary accounting statements notice” (In Chinese) [Q] The Measures for Certain Expenditure of State-owned Industrial Transportation Enterprises stipulate that the simple shed construction fee of not more than 20 yuan per square meter will be expensed in the product cost with the approval of the competent department of the enterprise. If the construction of simple shed service life of more than one year, the unit value of the fixed