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按照财政部的规定,针对非经营性水利基础设施的特点,笔者认为对用基建投资购置自用固定资产可按如下方法进行会计处理:1 固定资产的增加1.1 用基建投资购置自用固定资产建设单位用基建投资购建的自用固定资产,应通过“建筑安装工程投资”、“设备投资”、“其他投资”、“待摊投资”等科目核算。购建完成后借记“交付使用资产”科目,贷记相关投资科
According to the regulations of the Ministry of Finance, in view of the characteristics of non-operating water infrastructure, the author believes that the use of infrastructure investment to purchase fixed assets for own use can be accounted for as follows: 1 Increase in fixed assets 1.1 Use of infrastructure investment to purchase fixed assets for self-use Capital investment in the acquisition and construction of self-use fixed assets shall be accounted for through such subjects as “construction and installation project investment”, “equipment investment”, “other investment”, “stand-by investment”. After deducting the purchase and construction, debit the “deliverable assets” subject and credit the relevant investment section.