论文部分内容阅读
在实际工作中,我们对一些事业单位会计提出的对外投资金额与投资基金为何不等等问题难以作出解释。对照《事业单位会计制度》(以下简称《制度》),笔者认为该《制度》在对外投资的核算规定中,有部分条款需要进一步的修订、完善,在这里与大家一起探讨。1、《制度》对“固定资产对外投资”核算分录的规定存在着两个方面的缺陷。现行制度规定使用的会计分录如分录(1)、分录(2)。假设固定资产的评估或合同、协议确认的价值为A,固定资产帐面原价为B。分录(1):
In actual work, it is difficult to explain why the amount of foreign investment raised by some public institutions in accounting and investment funds are not equal. In contrast with the “Institutional Accounting System” (hereinafter referred to as the “Institution”), the author believes that some provisions of the “system” for the accounting of foreign investment require further revision and improvement and are discussed here with everyone. 1. The “system” has two flaws in its provisions on the accounting entries for “foreign investment in fixed assets.” The current system requires the use of accounting entries such as entry (1), entry (2). Assuming the assessment of fixed assets or contracts, the value of the agreement to confirm A, the original book value of fixed assets B. Entry (1):