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按照旧的高校会计制度,高校所有固定资产均不计提折旧,这使得固定资产长期按期原值反映在资产负债表中,既不利于反映固定资产的损耗情况,也不能如实反映固定资产的实际价值。2010年10月,财政部会计司起草了《高等学校会计制度(第二次征求意见稿)》。本次征求意见稿规定对高校的固定资产(文物文化资产除外)计提折旧、对无形资产计提摊销,以反映资产因使用中的消耗而发生的价值减少,从而真实反映资产价值。本次征求意见稿除了新增“累计折旧”科目外,还新增“在建工程”和“固定资产清理”相
According to the old university accounting system, all the fixed assets of colleges and universities are not depreciated, which makes the long-term original value of fixed assets reflected in the balance sheet, neither conducive to reflecting the loss of fixed assets, but also can not accurately reflect the actual fixed assets value. In October 2010, the Accounting Department of the Ministry of Finance drafted the Accounting System for Higher Education Institutions (Second Exposure Draft). The draft provides for depreciation of fixed assets (except cultural and cultural assets) in colleges and universities, and amortization of intangible assets to reflect the reduction of assets due to consumption in use, so as to truly reflect the value of assets. In addition to the newly added “accumulated depreciation ” subjects, the new draft also added “construction in progress ” and “fixed asset cleanup ” phase