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工业企业会计制度规定,企业用专项借款购建的固定资产已完工交付使用,在未用新增利润归还借款以前,仍在“专项工程支出——已完工程支出”科目核算。同时,将增加的固定资产价值登记入帐,借记“固定资产”科目,贷记“固定基金——国家固定基金”科目。我认为这样的帐务处理不妥,正确的方法是增设“固定资金借款”科目,在专项工程完工交付使用时:借记“固定资产”,贷记“专项工程支出”,同时,借记“专用借款”,贷记“固定资产借款”。这样使资金平衡表中的三大类资金既能保持平衡,又能真实反映企业资金的运用情况。在“专用借款”科目中保留的是未完工程的借款,在“固定资金借款”科目里反映的是已形成固定资产尚未
The industrial enterprise accounting system stipulates that fixed assets purchased and built by enterprises using special loans have been completed and delivered for use. Before the new profits are used to repay the loans, they are still accounted for under the “Special Project Expenditure - Completed Project Expenditure” subject. At the same time, the value of the added fixed assets is registered in the account, debit the “fixed assets” subject, and credited to the “fixed fund - national fixed fund” subjects. I think that such accounting treatment is not proper. The correct method is to add a “fixed capital loan” subject. When the special project is completed and delivered for use, debit the “fixed assets”, credit the “special project expenses”, and at the same time, debit “ Dedicated loans, credited to ”fixed assets loans.“ In this way, the three types of funds in the balance sheet can both maintain a balance and truly reflect the use of the company’s funds. What remains in the ”special borrowing“ account is unfinished borrowings. In the ”fixed funds borrowing" account, the fixed assets have not yet formed.