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新财会制度实施一年多来,对促进社会主义市场经济体制的建立和新财税体制的顺利运行起到了积极的作用。但在实施中也发现了一些具体问题,主要是:(一)关于固定资产交付使用后办理竣工决算期限问题。新财会制度对固定资产购建过程发生的借款利息、汇兑损益以办理竣工决算为界限,对办理竣工决算前发生的利息、汇兑损益计入固定资产的价值,办理竣工决
The implementation of the new accounting system over the past year has played a positive role in promoting the establishment of a socialist market economic system and in the smooth operation of the new fiscal and taxation system. However, some specific problems were found during the implementation. The main problems were: (1) The deadline for completing the final accounts after the delivery of fixed assets. The new accounting system for the acquisition of fixed assets during the construction of interest on borrowings, exchange gains and losses to complete the final accounts for the line, for the completion of the final accounts before the interest earned, foreign exchange gains and losses included in the value of fixed assets, for completion