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折旧基金的来源可分三种情况:一是由国家固定基金转化为固定资产所提取的折旧基金,二是用企业自有资金增添固定资产所提取的折旧基金,三是用设备贷款增添固定资产所提取的折旧基金.前一种应上缴折旧基金无可非议,后两种折旧基金也要上缴就不尽合理.为此建议,企业用自有资金增添设备所提取的折旧基金应由企业自行支配;用设备贷款增添设备所提取的折旧基金应用于还贷,同时提高设备贷
The source of the depreciation fund can be divided into three cases: First, the depreciation fund drawn from the national fixed fund into fixed assets, the second is the use of the company’s own funds to increase the depreciation fund extracted from the fixed assets, the third is to use equipment loans to increase fixed assets. The depreciation fund that is drawn is not unreasonable because the former should be paid a depreciation fund, and it is not reasonable to pay the latter two types of depreciation funds. Therefore, it is suggested that the depreciation fund drawn by an enterprise by adding equipment with its own funds should be at the disposal of the enterprise itself; The depreciation fund extracted from the equipment loan addition equipment is applied to repay the loan, and at the same time, the equipment loan is increased.