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《中华人民共和国增值税暂行条例》(以下简称《条例》)规定,对于企业购进固定资产的进项税额不得从销项税额中抵扣,而是把它作为固定资产价值的组成部分计入固定资产成本。对于企业生产性固定资产的核算,根据《条例》和《工业企业会计制度》的规定,在购置固定资产时,借记“固定资产”:贷记“银行存款”(等)。在计提固定资产折旧时,借记“制造费用”;贷记“累计折旧”。
The “Provisional Regulations of the People’s Republic of China on Value-added Tax” (hereinafter referred to as the “Regulations”) stipulates that the amount of input tax paid for the purchase of fixed assets by enterprises shall not be deducted from the amount of output tax, but will be fixed as a component of the value of fixed assets. Asset cost. For the accounting of productive fixed assets of enterprises, according to the “Regulations” and the “Accounting System for Industrial Enterprises,” when deciding on the purchase of fixed assets, “fixed assets”: credits, “bank deposits” (etc.). When accruing depreciation of fixed assets, debit “manufacturing cost”; credit “accumulated depreciation”.