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为了促进企业的技术进步和更新改造,结合国家的产业政策,财政部以(90)财工字第344号文对国营企业计提固定资产折旧中几项优惠政策,在1990年到期以后如何处理规定如下: 一、按规定在《国营企业固定资产折旧试行条例》公布以前已经提足折旧的逾龄在用固定资产,1990年之前还可继续提取折旧。这一规定从1991年1月1日起停止执行,已提足折旧的逾龄在用固定资产原则上不再计提折旧和大修。这部分固定资产,应单独核算。个别行业因逾龄设备较多,技术性能尚好,一时
In order to promote technological advancement and renewal and transformation of enterprises, in conjunction with national industrial policies, the Ministry of Finance uses the article No. 344 of Caifu Word No. 344 to provide several preferential policies for the depreciation of fixed assets to state-owned enterprises, after 1990 expires. The handling regulations are as follows: 1. According to the regulations, the depreciation of the in-use fixed assets before the publication of the Regulations on the Depreciation of Fixed Assets in State-Owned Enterprises shall be made, and depreciation may be continued until 1990. This provision has been suspended from January 1, 1991. Depreciation and overhaul of overdue instalments of used assets are no longer subject to depreciation and major repairs. This part of the fixed assets should be accounted for separately. Individual industries due to more ageing equipment, technical performance is still good, one moment