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国务院有关部、委、局,各省、自治区、直辖市、计划单列市财政厅(局):企业财务制度改革以后,商品流通企业非经营用房的折旧年限尚无明确规定,企业不便执行。为加强财务管理,现对此明确如下:一、根据商品流通企业的实际情况,并与其他行业相衔接,商品流通企业非经营用房的折旧年限确定为35—45年。按照《商品流通企业财务制度》第二十九条的规定,各企业应在此折旧年限幅度内,根据本企业非
Departments of Finance, Economic Development and Reform Commission of the State Council, Departments, Committees and Bureaus of Provinces, Autonomous Regions, Municipalities directly under the Central Government and Cities with Separate Plans: After the reform of the enterprise financial system, the depreciation period of non-operating houses for commodity circulation enterprises is not clearly stipulated and the enterprises are inconvenient to implement. In order to strengthen financial management, we hereby make it clear as follows: First, according to the actual situation of commodity circulation enterprises and linking with other industries, the depreciation period of non-operating space of commodity circulation enterprises shall be 35-45 years. In accordance with the provisions of Article 29 of the Financial Regulations of Commodity Circulation Enterprises, all enterprises shall, within the range of depreciation years,