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现行商业会计制度规定,家具用具的核算一般采用五成摊销法,即在购进领用时摊销50%,其余50%在办理报废时摊销。由于旅社行业的家具用具品种多、数量大,如在发生购置和办理报废期间,就会因大量支付摊销费影响企业这一时期的经营成果。因为,旅社行业为做到经营式样美观、色彩统一,一般都是成批购进,成批领用、摊销。如被单、被里、被面、枕套和木器家具都需要分批编造计划上报审批.在报废摊销问题上,一般是每一年度或冷热气候换季时,才盘存清点成批报废摊销.这样,在发生购进和办理报废时摊销费就
According to the current commercial accounting system, accounting for furniture and utensils generally adopts the 50% amortization method, that is, 50% amortization when purchasing and receiving, and the remaining 50% amortizing when scrapped. As the hotel industry, a large variety of furniture utensils, a large number, such as in the event of purchase and disposal of scrapped, it will pay a large amortization fee affect the business results of the period. Because, in order to achieve the operation of the hotel industry handsome in appearance, color uniform, are generally purchased in bulk, batch access, amortization. Such as drapes, quilts, covers, pillowcases and furniture, all need batch planning report submitted for approval.On the scrapped amortization issue, usually every year or when the hot and cold climate season, before inventory inventory batch scrap amortization. In this way, in the event of purchase and retirement amortization fee