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我县共有乡、村两级企业1500多家,大部分企业的承包合同规定,固定资产折旧款应全部上缴主管部门,但现行制度在帐务处理上没有作出相应规定,使财会人员感到为难。为此,我们最近邀请部分乡镇工办会计和企业会计座谈和讨论,研究了一个处理意见,并在部分企业中试行。现将办法和意见介绍如下,供探讨: 1.提取固定资产折旧时: 增(借):生产经营费用-车间经费增(贷):折旧同时作: 增(贷):应交款-应上缴折旧款减(借):乡、村投资基金
There are altogether more than 1,500 enterprises at the township and village levels in our county. Most of the company’s contractual contracts provide that the depreciation of fixed assets should be fully paid to the competent authority. However, the current system has not made corresponding provisions on the handling of accounts, making it difficult for accounting personnel. To this end, we recently invited some township and township industrial accounting and corporate accounting to discuss and discuss, studied a processing opinion, and tried it out in some companies. The methods and opinions are presented below for discussion: 1. When depreciation of fixed assets is deducted: Increase (borrow): Production and operating expenses - Increase in workshop expenses (credit): Depreciation is made at the same time: Increase (credit): Payable - Should be paid Depreciation deduction (by): Township and village investment funds