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现行乡镇企业会计制度规定,乡镇企业核算折旧的会计分录.按照单循环的理论只反映价值转移.不反映基金转化.所作的会计分录即为:借(增)记“生产经营费用”.贷(增)记“折旧”.目前.相当部分的乡(村)办企业实行了不同形式的承包责任制.发包人一乡(或村)级主管部门往往要求企业将其原投资中的固定资产折旧费统统上交.这是为了防止承包人在承包期不提折旧或提了折旧不进行固定资产更新与改造的一种措施。我认为.为了保证企业扩大再生产的需要。规定上交折旧费的措施是可行的.这是因为提取折旧费是对固定资产磨损部分的价值通过出售产品进行收回.亦可视为对固定资产投资的收回.而折旧费上交给乡(村)主管部门.收回的落脚点不在企业而
The current accounting rules for township enterprises, accounting for the depreciation of the accounting records of township enterprises in accordance with the theory of a single cycle reflects only the value of the transfer does not reflect the conversion of the Fund. The accounting entries are: borrow (increase) record "production and operation costs At present, a considerable part of the township (village) enterprises have implemented different forms of contract responsibility system.A contractor a township (or village) level administrations often require enterprises to their original Depreciation of fixed assets in investment all paid .This is to prevent the contractor in the contract period does not mention depreciation or depreciation does not carry out a measure of updating and reforming of fixed assets. In my opinion, in order to ensure that enterprises need to expand reproduction. Provisions for the payment of depreciation fees is feasible because the extraction of depreciation charges is part of the value of the wear and tear of fixed assets through the sale of products to recover the value can also be regarded as the recovery of investment in fixed assets and depreciation costs to the township Village) authorities.Recovery of the foothold is not in business