论文部分内容阅读
建设单位存款利息收入如何进行账务处理一直是个备受关注的问题,各建设单位的处理方法也不尽相同。1998年,财政部以财基字〔1998〕4号文明确规定:“建设项目在建期间的存款利息收入计入待摊投资冲减工程成本”。这一规定从制度上规范了这部分资金的使用,但笔者认为在实务中也产生了以下弊端:一是掩盖了存款利息收入的性质。利息是资本的增值,其本质仍是资本。我认为,利息产生之后首先应袁现为资本的增加。在建设单位财务中,可
The construction unit deposit interest income how to deal with the accounts has always been a concern, the construction unit approach is not the same. In 1998, the Ministry of Finance, Caiji Zi [1998] No. 4 clearly stipulated: “The construction project during the construction of deposits interest income credited to the prepaid investment to offset the cost of construction.” This provision regulates the use of this part of the funds from the system, but the author believes that the following malpractices also arise in practice: First, the nature of deposit interest income is masked. Interest is the added value of capital, its essence is still capital. In my opinion, interest should first of all appear as an increase in capital. In the construction unit of finance, may