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根据现行会计制度,企业利用小型技措借款购建固定资产,工程建造完工后帐务处理为借记“固定资产”科目,贷记“固定基金”科目,并在“专项工程支出”科目内部转帐。在企业用新增的利润或经批准以税还贷时才贷记“专项工程支出”科目。这样,在还清小型技措借款前,这部分固定资产就会同时存在于“固定资产”科目和“专项工程支出”科目之中,造成资金来源总额和资金占用总额虚增的现象,因而不能正
According to the current accounting system, companies use small-scale technical measures to borrow and purchase fixed assets. After the construction of the project is completed, the accounts are debited as “fixed assets”, credited to “fixed funds”, and transferred within the “special project expenditure” account. . The “Special Project Expenditure” subject is credited only when the company uses the newly added profits or is approved to pay taxes with the loan. In this way, before paying off small-scale technical loans, this part of the fixed assets will also exist in the “fixed assets” subject and the “special project expenditure” account, resulting in the phenomenon that the total amount of funds and the total amount of funds occupied will inflate. positive