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在农、财两部最近颁发的乡镇企业会计制度中,规定的会计科目比原制度全面、适用,但也有一些不完善的地方,需研究解决。现就有关固定资产折旧和低值易耗品等核算问题,谈点看法和设想,供商讨。一、“待转折旧基金”科目问题,增设这一科目虽然可以反映折旧基金的提存、使用、结存情况,但用“发展基金”、“企业基金”、“福利基金”购建固定资产的支出,因不能分别在这些
In the township and township enterprise accounting systems recently issued by the Ministry of Agriculture and Finance, the prescribed accounting titles are more comprehensive and applicable than the original system, but there are also some areas that are not perfect and need to be studied and solved. Now I will discuss some ideas and ideas on accounting issues such as depreciation of fixed assets and low-value consumables for discussion. First, the subject of “to be transferred to depreciation fund”. Although the addition of this subject can reflect the depreciation fund’s withdrawal, use, and balance, it uses the “development fund”, “enterprise fund”, and “welfare fund” to purchase and construct fixed assets. Because it cannot be separated from these