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本刊讯 1990年10月,财政部对国营企业计提固定资产折旧中几项优惠政策,1990年到期后如何处理,作出如下规定[财政部(90)财工字第344号文]。 一、按规定在《国营企业固定资产折旧试行条例》公布以前已经提足折旧的逾龄在用固定资产, 1990年之前还可继续提取折旧。这一规定从 1991年 1月 1日起停止执行,已提足折旧的逾龄在用固定资产原则上不再计提折旧和大修。这部分固定资产,应单独核算。 个别行业因逾龄设备较多,技术性能尚好,一时又无先进设备替换,需要继续使用并要求计提折旧和大修的,应报经财政部批准后执行。 国营商贸、金融企业已提足折旧的逾龄在用固定资产仍可在 1993年底以前计提折旧和大修,从 1994年 1月 1日起按上述规定执行。
In October 1990, the Ministry of Finance announced several preferential policies for the depreciation of fixed assets of state-owned enterprises. After the expiration of 1990, the Ministry of Finance made the following stipulations: [Ministry of Finance (90) Cai Zi Zi No. 344]. 1. According to the regulations, the depreciation of fixed-asset assets for incomplete use before the publication of the Regulations on the Depreciation of Fixed Assets in State-Owned Enterprises shall be made, and depreciation may be continued until 1990. This provision was suspended from January 1, 1991. Depreciation of overdue in-use fixed assets is no longer subject to depreciation and major repairs. This part of the fixed assets should be accounted for separately. Individual industries have more age-related equipment, technical performance is good, and there is no replacement of advanced equipment at a time. If they need to continue to use and require depreciation and major repairs, they should report to the Ministry of Finance for implementation. Depreciation and major repairs can still be made before the end of 1993 for state-owned fixed assets that have been fully depreciated by state-owned commercial and commercial enterprises and financial enterprises, and will be implemented as of January 1, 1994 in accordance with the above regulations.