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现行商业会计制度规定:除冷库、油库、工业、储运和大型商店外,其余商业企业的固定资产不分大修小修,均按修理当期实际发生额计入费用(成本)。我认为这种规定会造成企业利润实现数的大起大落,不利于正确计算盈亏。而且固定资产的大修一般是按照企业实现利润的情况而定,有时因实现利润情况不好,该大修的不能修,影响固定
The current commercial accounting system stipulates that except for cold storage, oil depots, industry, storage and transportation, and large-scale stores, the remaining fixed assets of commercial enterprises will be included in the cost (cost) according to the actual amount incurred during the repair period. I think that this kind of regulation will cause the ups and downs of the corporate profits, which is not conducive to the correct calculation of profit and loss. Moreover, the overhaul of fixed assets is generally determined according to the situation in which the company realizes profits. Sometimes, due to poor profitability, the overhaul cannot be repaired and the impact is fixed.