全国二轻集体工业企业固定资产折旧的核算,在会计制度中规定:企业按月提取折旧基金时,借记“车间经费”、“企业管理费”等科目,贷记“专用基金——更新改造基金”科目;同时,借记“联社基金”或“公积金”科目,贷记“折旧”科目。有些从事二轻系统财会工作的同志,对这一帐务处理不很理解,有些同志还提出,为什么要同时作两笔会计分录?特别是在第二个会计分录中,为什么要冲 Accounting for the depreciation of fixed assets in the two light collective industrial enterprises in the country stipulates that: When an enterprise withdraws depreciation funds on a monthly basis, debit, “shop floor expenses”, “enterprise management fees” and other subjects, credit “special Fund - update fund ”subjects; at the same time, debit“ Associated Fund ”or“ Provident Fund ”subjects, credited to“ depreciation ”subjects. Some comrades engaged in the second light system accounting work did not quite understand this accounting treatment. Some comrades also raised the question of why they should make two accounting entries at the same time, especially in the second accounting entry