论文部分内容阅读
目前,某些乡镇建筑企业在施工生产过程中,忽视了“材料性周转工具”的管理和核算(如架料、模料、支撑料等)。由于对这类劳动资料的经济性质、价值转移的特点认识不清,因此造成了管理上的混乱和核算上的失实。主要表现在两个方面:1.流失严重。由于“材料性周转工具”在使用中具有可分散性、可组合性、可代用性和可流动性等特点,又没有建立必要的内部转移手续,因此,流失比较严重。2.核算不准。由于乡镇企业会计制度没有对建筑企业“材料性周转工具”明确核算上的要求,从领用到摊销大多数企业
At present, some construction enterprises in townships and towns have neglected the management and accounting of “materials turnover tools” (such as framing materials, molding materials, support materials, etc.) during the construction and production process. Due to the unclear understanding of the economic nature of this type of labor data and the characteristics of value transfer, management confusion and accounting inaccuracy have resulted. Mainly in two aspects: 1. The loss is serious. Because of the characteristics of dispersibility, composability, replaceability, and liquidity in the use of “material turnover tools”, the necessary internal transfer procedures have not been established, and therefore, the loss is serious. 2. Accounting is not allowed. Since the accounting system for township enterprises does not require a clear accounting of the “material turnover tool” for construction companies, most enterprises are required to apply for amortization.