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按现行会计制度规定,季节性停用固定资产视同正常使用的固定资产计提折旧,即在停用期间也照常计提折旧,计入当期的成本、费用。笔者认为此做法与现行会计核算原则不相符,应将其视为特殊情况单独处理,即在使用期间计提折旧,在停用期间不应计提折旧。 一、对现行会计处理方法的异议 1.与会计核算的实质重于形式原则相悖。按照实质重于形式原则,企业应当
According to the current accounting system, the seasonal deactivation of fixed assets is treated as depreciation of normal fixed assets, that is, depreciation is also calculated as usual during the period of deactivation, and the costs and expenses included in the current period are included. I think this approach does not match the current accounting principles should be treated as a separate case of special circumstances, that is, depreciation in the use of the period, should not be depreciated during the period of depreciation. First, the existing accounting treatment of objections 1. And the essence of accounting is more than formal principles contrary. In accordance with the principle of substance over form, the enterprise should