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按现行制度规定.我国国营企业更新改造资金的主要来源是:(1)提取的折旧;(2)采掘,采伐企业按产量提取的更新改造资金:(3)固定资产变价收入;(4)留给企业的治理“三废”产品净利润,(5)按照规定留用的国外来料加工装配业务的利润.在这五种来源中.最主要和最经常的来源是企业提取的折旧.企业每月计提折旧.一方面计入有关费用(车间经费.企业管理费)帐户,一方面作为固定资产的补偿资金增加企业的更新改造基金。
According to the current system, the main sources of funds for the renovation and reform of state-owned enterprises in our country are as follows: (1) depreciation withdrawn; (2) renovation and extraction fund withdrawn by production and extraction of mining and logging enterprises: (3) Corporate governance, net profit of “three wastes”, and (5) profits from the overseas processing and assembly business retained in accordance with the regulations. Of the five sources, the primary and most frequent source is depreciation drawn by the enterprise. Monthly depreciation .On the one hand included in the relevant costs (workshop funding. Enterprise management fee) account, on the one hand, as compensation for fixed assets increase business renovation fund.