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目前供销社系统对用借入资金购建固定资产计提折旧的处理约有三种不同意见:第一种,增设“公积金调整”科目,用以核算用吸收或借入资金购建的固定资产,在计提折旧时需要调整公积金的数额。其理由是:用吸收或借入资金购进的固定资产在未用企业自有资金归还前,不能完全作为自有资金看待,在固定资产计提折旧时,不能冲减公积金,需增设“公积金调整”科目进行核算。第二种,增设“建设基金调整”科目。认为在企业资金不足时,其债务需从这部分固定资产计提折旧所形成的建设基金来进行归还。第三种,不主张增设调整科目,在借款未归还前,可在“公积金”科目核算,以省去中间许多繁琐帐务。
At present, the supply and marketing cooperative system has about three different opinions on the treatment of the depreciation of fixed assets acquired with borrowed funds. The first is to add a “reserve fund adjustment” subject to account for the fixed assets purchased or constructed using the funds absorbed or borrowed. Depreciation requires adjusting the amount of the provident fund. The reason is that fixed assets purchased with borrowed funds or borrowed funds cannot be fully treated as self-owned funds before they are returned by the company’s own funds. When the depreciation of fixed assets is depreciated, it is not possible to write off the provident fund, and an additional “supply fund adjustment” is required. “Accounting for accounting. The second is to add ”construction fund adjustment" subjects. It is believed that when the company’s funds are insufficient, its debts must be returned from the construction fund formed by the depreciation of fixed assets. The third kind, does not advocate the addition of adjustment subjects. Before the loan is returned, it can be accounted for in the “supply fund” subject, so as to save a lot of complicated accounts in the middle.