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财政部最近发出“关于国营工业、交通企业自1987年7月1日起全面实行分类折旧的通知”,内容如下: 为了贯彻落实国务院《国务院关于发布(国营企业固定资产折旧试行条例)的通知》的精神,决定对尚来实行分类折旧的国营工业、交通企业,均按照国务院的上述规定实行分类折旧。现将有关事项通知如下: 一、国营工业、交通企业,目前尚未实行分类折旧的,自1987年7月1日起均按照《国营企业固定资产折旧试行条例》规定的折旧方法和分类折旧年限表,实行分类折旧,停止执行按综合折旧率提取折旧的办法。上半年仍按原办法执行,不能增提折旧。
The Ministry of Finance recently issued the “Notification on State-owned Industrial and Transportation Enterprises Implementing Class Depreciation as of July 1, 1987,” which reads as follows: In order to implement the State Council’s “Notice on the Issuance of the State Council on Depreciation of Fixed Assets of State-owned Enterprises” In accordance with the spirit, we decided to implement classified depreciation in accordance with the above-mentioned provisions of the State Council for state-owned industrial and transportation enterprises that still fall into the category of depreciation. The relevant matters are hereby notified as follows: 1. State-owned industrial and transportation enterprises that have not yet implemented classified depreciation shall start with the depreciation method and depreciation term prescribed in the Regulations on Depreciation of Fixed Assets of State-owned Enterprises as of July 1, 1987. The implementation of classified depreciation and the suspension of the implementation of the depreciation method based on the comprehensive depreciation rate. In the first half of the year, the original method was still implemented, and depreciation could not be increased.