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企业会计准则颁布后,财政部于1993年8月26日颁发了《关于(国营建设单位会计制度)的补充规定》(以下简称新制度),对原《国营建设单位会计制度》(以下简称原制度)有关基建投资支出,固定资产折旧等会计处理工作作了修订。现就投资借款费用资本化、支付使用固定资产计价和固定资产折旧的补偿等问题谈点看法。
After the promulgation of the Accounting Standards for Business Enterprises, the Ministry of Finance issued the Supplementary Provisions on the Accounting System for State-Owned Construction Enterprises (hereinafter referred to as the “new system”) on August 26, 1993, and amended the original Accounting System for State-owned Construction Enterprises (hereinafter referred to as the " System) on the infrastructure investment spending, depreciation of fixed assets and other accounting treatment has been amended. Now on the capitalization of borrowing costs of investment, payment of fixed asset pricing and depreciation of fixed assets to talk about the point of view.