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贵刊1991年第1期发表的黄春芳同志《对折旧帐务处理的异议》一文认为:现行国营工业企业会计制度规定每月提折旧作三笔分录(①借:车间经费等科目,贷:专用基金——更新改造基金;②借:固定基金,贷:折旧;③借:专项存款,贷:银行存款。以下简称分录①②③)有许多不妥。应改为只按折旧额作借:车间经费等科目,贷:折旧一笔分录。对此,笔者持不同意见。现商榷如下: 一、黄文认为:分录①反映资金进入企业的运动;分录②反映资金退出企业的运动。因此,“以帐户的对应关系看,分录①②未能如实地反映折旧引起
Comrade Huang Chunfang of Comrade Huang Chunfang published in the 1st issue of 1991 issued an article: “The objection to depreciation accounting” argues that the current state-owned industrial enterprise accounting system requires monthly depreciation for three entries (1 borrowing: workshop expenses, etc. : Dedicated Funds - Renewal Funds; 2 Borrowing: Fixed Funds, Loans: Depreciation; 3 Borrowing: Specialized Deposits, Loans: Bank Deposits. The following abbreviation, 123), is not appropriate. It should be replaced by depreciation only: items such as workshop expenses, and loans: one entry for depreciation. In this regard, the author holds different opinions. The following are as follows: 1. Huang Wen thinks: Entry 1 reflects the movement of funds into the enterprise; Entry 2 reflects the movement of funds withdrawn from the enterprise. Therefore, "According to the account’s correspondence, entry 12 failed to faithfully reflect the depreciation