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问:目前,国营工业交通企业是否均应实行分类折旧?有的企业按上级批准的分类折旧率计算提取的折旧数额低于原来按综合折旧率计算提取的折旧数额,这部分差额在财务上如何处理? 答:根据财政部(87)财工字42号《关于国营工业交通企业自1987年7月1日起全面实行分类折旧的通知》的规定,凡是尚未实行分类折旧的国营工业、交通企业,自1987年7月1日起,按照规定的分类折旧
Q: At present, whether the state-owned industrial transport enterprises should apply the classification of depreciation? Some enterprises depreciate the depreciation amount calculated according to the classification-approved depreciation rate higher than the original depreciation amount calculated according to the comprehensive depreciation rate. What is the financial difference? Answer: According to the provisions of the Notice of the Ministry of Finance (87) Cai Gong Zi No.42 on the Full Implementation of Classified Depreciation by State-owned Industrial Transportation Enterprises since July 1, 1987, all state-owned industrial and transportation enterprises that have not yet implemented the classification of depreciation , From July 1, 1987 onwards, in accordance with the provisions of the classification of depreciation