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现行国营工业企业“资金平衡表”补充资料(二)中,设有“计提大修理基金的固定资产全年平均总值”指标,制度规定,该指标应“根据一至十二月各月计提大修理基金的各项固定资产原价的月初余额之和除12计算”。但从国内各大、中专院校编写的“工业会计(学)”教材、“辞海”、“会计辞典”、“会计手册”中对大修理基金的计提,都是以固定资产原价乘以大修理基金提存率计算的,而对计提大修理基金的固定资产范围却不相同。有的指全部固定资产原价;有的指在用固定资产原价;有的指应提大修理基金的固定资产原价。至于应提大修理基金的固定资产范围,究竟如何划分?不够明确。正确计提大修理基金的基础,是正确计算产品
In the Supplementary Information (II) of the “Statement of Funds Balance Sheet” of the current state-owned industrial enterprises, there is an indicator for the “average annual total value of fixed assets for accrual and overhaul funds”, which shall be “according to the months from January to December. The sum of the monthly initial balance of the fixed assets’ original price of the Tiida Repair Fund shall be calculated in addition to 12. However, the accruals for major repair funds from the “Industrial Accounting” textbooks, “Ci Hai”, “Accounting Dictionary” and “Accounting Manual” compiled by major domestic and secondary technical colleges are all based on the original price of fixed assets. The calculation of the overhaul rate of overhauled funds is not the same as the scope of fixed assets for the overhauled funds. Some refer to the original price of all fixed assets; some refer to the original price of fixed assets in use; some refer to the original value of the fixed assets of major repair funds. As for the scope of the fixed assets that should be mentioned in the big repair fund, how is it divided? It is not clear enough. The basis for correctly accruing overhaul funds is to correctly calculate products