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对企业逾龄固定资产如何处置的问题,已经现实地摆到了我们的面前。根据国务院1985年4月份颁发的《国营企业固定资产折旧试行条例》的规定,“帐面已经提足折旧的固定资产,不再提取折旧。但在本条例公布以前已经提足折旧的在用固定资产,如果设备技术性能尚好,一时又无先进设备替换,在一九九○年之前仍需继续使用的,可提取折旧。一九九○年以后,不再提取折旧。”这
The question of how to deal with the overdue fixed assets of enterprises has been realistically put to us. According to the “Regulations on the Depreciation of Fixed Assets of State-owned Enterprises” promulgated by the State Council in April 1985, “the fixed assets that have been fully depreciated on the books are not depreciated. However, the fixed depreciation items that have been fully invented before the publication of this regulation are fixed. Assets, if the technical performance of the equipment is still good, and no advanced equipment is replaced at one time, if it is still required to continue to use it before 1990, depreciation can be withdrawn. After 1990, no depreciation will be withdrawn.”