论文部分内容阅读
固定资产实行分类折旧后,在每月计提折旧时,要根据固定资产卡片进行计算,工作量既大又繁琐,我们介绍的这种帐页,增设了月基本折旧额栏,简便实用。具体做法是:当发生固定资产增减业务时,应随即计算该类固定资产应增应减折旧额,并在记帐凭证的摘要栏加以注明。记帐时,不但要登记固定资产的增减额,还要登记月基本折旧栏的增减额,并按月结出余额。由于现行制度规定,当月增加的固定资产不提折旧,当月减少的固定资产应照提折旧,所以月基本折旧额栏所反映的余额。即是下月应提的折旧额。应当注意的是,月基本折旧额栏所反映的只是应提折旧额,不是已提折旧额,已提折旧额可通过该栏记载的各月应提折旧额进行分析计算。
After the depreciation of fixed assets is carried out, the depreciation is calculated on a monthly basis. The calculation is based on the fixed asset card. The workload is both large and cumbersome. We have introduced such accounts page and added the monthly basic depreciation amount column, which is simple and practical. The specific approach is: When the increase or decrease of fixed assets occurs, the amount of depreciation should be calculated and then deducted from the fixed assets, and be noted in the summary column of accounting vouchers. When accounting, it is necessary to register not only the amount of increase or decrease in fixed assets, but also the amount of increase or decrease in the basic monthly depreciation column, and the monthly balance. As the current system stipulates that the fixed assets increased in the current month will not be depreciated, the fixed assets reduced in the current month shall be depreciated according to the depreciation, so the balance reflected in the monthly basic depreciation amount column. This is the amount of depreciation that should be mentioned next month. It should be noted that the monthly basic depreciation amount column reflects only the depreciation amount, not the depreciation amount already levied, and the depreciation amount already provided can be analyzed and calculated through the monthly depreciation amount to be written in the column.