论文部分内容阅读
按现行规定,森工企业采伐迹地更新,幼林抚育,森林保护和其他营林事业所发生的费用,在“营林支出”科目核算,该科目年内为累计支出数,年终转入“营林基金”科目。转销后,会计帐上从此一笔勾销。企业营林投资的经济效果究竟如何,无从考核。 (?)了考核企业营林投资的经济效益,森林工业企业应增设“林木资产”“林木基金”“林木折旧”科目。企业当年进行采伐迹地更新,幼林抚育,森林保护(除营林机构和其他营林事业费)的营林支出,在年终转帐时,借记“营林基金”科目,贷记“营林支出”科目,同时借记“林木资产”科目(应注明更新造林面积,抚育时不重计面积),贷记“林木基金”科目,企业采伐国有林时。应按国家统一规定标准计提林木折旧基金,提取时,借记“基本生产”科目,贷记“林木折旧”科目,同
According to the current regulations, the costs of forest industry enterprise renewal, young forest tending, forest protection and other forestry businesses are accounted for in the “forestry expenditure” subject. The amount of accumulated expenditure for this subject during the year is transferred to the “Afforestation Fund” at the end of the year. “subject. After the write-off, the accounting book is written off once. There is no way to assess the economic effect of an enterprise’s forest investment. (?) Assessing the economic benefits of the company’s forestry investment, the forest industry enterprises should add ”forestry assets,“ ”forestry funds,“ and ”forest depreciation.“ In the year when the enterprise carried out the renewal of felling land, young forest tending, and forest protection (except for forest plantation and other forestry business expenses), the debited “forest fund” subject and credited “forestry expenditure” at the time of year-end transfer. Subjects, at the same time debit the ”forest assets“ subject (requiring to update the area of afforestation, do not re-calculate the area when tending), credited to ”forest fund" subjects, when the enterprise felled state-owned forest. The forest depreciation fund should be accrued according to the national unified standard. When it is withdrawn, debit the “basic production” subject and credit the “forest depreciation” subject.