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目前,国营企业有不少单位实行了财产保险。现就财产保险费用的支付和财产赔偿费的收回的帐务处理,提出个人看法,以供参考。一、企业支付财产保险费用时,借(增):151待摊费用帐户,贷(减):172银行存款帐户。按财产投保期限(通常为一年)计算出每月应分摊的保险费用,结转产品成本时,借(增):144车间经费、145企业管理费——财产保险费帐户,贷(减)151待摊费用帐户。二、企业在遭受意外损失时: 1、属于固定资产部分的毁损借(减):401固定基金——企业固定基金(净值)帐户和402折旧帐户(已提折旧),贷,(减):101固定资产(原值)帐户。应由保险公司赔偿部分(原值——残值),借(增):211专项应收款——保险公司帐户,贷(增)501专用基金——更新改造资金帐户。 2、属于流动资产部分; (1) 原材料等库存物资发生毁损时,按计划成本结转,借(增):191待处理财产损失——待处理流动资产损失帐户,贷(减):112原材料等
At present, many state-owned enterprises have implemented property insurance. We hereby submit personal opinions on the handling of the payment of property insurance costs and the recovery of property compensation fees for reference. 1. When the company pays property insurance expenses, borrow (increasing): 151 depreciated expenses account, loan (less): 172 bank deposit accounts. According to the period of property insurance (usually one year) to calculate the monthly insurance costs should be apportioned, when the product cost is carried forward, borrow (increase): 144 workshop expenses, 145 enterprise management fees - property insurance account, loan (minus) 151 Depreciation expense account. Second, in the event of accidental losses: 1. Debt (decrease) as part of fixed assets: 401 Fixed Funds - Corporate Fixed Funds (Net) Account and 402 Depreciation Account (depreciated), Loans, (Subtracted): 101 Fixed Assets (Original) Account. Should be compensated by the insurance company (original value - residual value), by (increasing): 211 special receivables - insurance company accounts, loans (increased) 501 special funds - update the capital account. 2. Part of current assets; (1) When inventory materials such as raw materials are damaged, carry-over according to plan cost, borrow (increase): 191 Property loss to be treated - Loss of liquid assets to be disposed of, Loan (minus): 112 Raw materials Wait