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2001年颁布实施的《企业会计制度》(下称会计制度)在炼化企业执行过程中出现一些问题,反映会计制度存在某些缺陷,有待改进。 四个缺陷 某些规定导致基本建设工程成本不实,企业财务状况不清。是对于不需安装的设备投资,会计制度规定是直接通过“固定资产”会计科目核算,在资产负债表“固定资产”项目反映。但作为一个大型炼油化工装置工艺流程组成部分的不需安装设备,在装置整体未建成投产前,部分固定资产并不能单独投入使用,不能交付形成固定资产。 二是对于“预付工程款、预付备料款”,会计制度规定是在“在建工程”科目核算,在资产负债表“固定资产——在建工程”项目反映,导致一方面会计科目性质不清,因为预付
The “Accounting System for Business Enterprises” promulgated and implemented in 2001 (hereinafter referred to as the accounting system) has some problems in the implementation of the refining and chemical enterprises, reflecting some defects in the accounting system that need to be improved. Four Deficiencies Certain provisions lead to the cost of capital construction projects is not real, corporate financial position is unclear. It is for investment in equipment not to be installed. Accounting system regulations are directly accounted for through the “Fixed Assets” account and reflected in the “Fixed Assets” section of the balance sheet. However, as part of the process of a large-scale refinery and petrochemical plant, it is not necessary to install equipment. Before the entire plant is put into operation, some of the fixed assets can not be put into operation separately and can not be delivered to form a fixed asset. Second, for the “prepaid project funds, prepaid materials,” the accounting system requirements are accounted for in the “construction in progress” subjects, reflected in the balance sheet “fixed assets - construction in progress” project, resulting in the nature of the accounting subjects on the one hand unclear Because of prepaid