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近两年来,资金短缺,严重困扰着企业的生产经营活动,是导致企业经济效益大滑坡的重要因素之一。造成资金短缺的原因是多方面的。笔者认为:会计核算方法的某些不足也是造成资金短缺的一个不可忽视因素。一、会计核算方法对固定资产的补偿资金不足的影响 1.固定资产原值计价不全面。根据历史成本原则和全面性原则,固定资产的原值应该是为取得该项资产并把它投入使用所花费的一切费用,也就是说,固定资产的原值除买价、运杂费和安装费外,还包括一些与购置或建造固定资产有关的、必要的、合理的费用支出。诸如支付建筑税、外币折合差额、专项借款
In the past two years, the shortage of funds has seriously plagued the production and business activities of enterprises and is one of the important factors that have led to the decline in the economic efficiency of enterprises. There are many reasons for the shortage of funds. The author believes that certain shortages of accounting methods are also a non-negligible factor that causes shortage of funds. I. The effect of accounting methods on the shortage of compensation funds for fixed assets 1. The original value of fixed assets is not fully priced. According to the principles of historical cost and comprehensiveness, the original value of fixed assets should be all costs incurred in obtaining the assets and putting them into use. That is, the original value of fixed assets is divided by the purchase price, transportation charges, and installation fees. In addition, it also includes some necessary and reasonable expenses related to the purchase or construction of fixed assets. Such as payment of construction tax, foreign currency translation difference, special loan