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在企业中,用折旧提成的方法提存大修理基金,并合理地使用这部分资金,是企业经济活动中的一项重要任务。目前在大修理基金的提存和运用上,还有不少问题需要研究改进。首先是大修理基金结存过多,根据中央14个工业部(包括地质部)的统计,1955年末的大修理基金结存数占全年实际支用数的42%,1956年上半年达154%。这说明提存的大修理基金是多于实际需要的。形成这种现象的主要原因是各部门大修理基金
In enterprises, using the method of depreciation commission to deposit the overhaul fund and using it properly is an important task in the economic activities of enterprises. At present, there are still many problems that need to be studied and improved in the drafting and application of major overhaul funds. The first is overpricing of overdraft funds. According to the statistics of 14 central industries (including the Geology Department), the overhaul fund balance at the end of 1955 accounted for 42% of the actual expenditures for the full year and 154% in the first half of 1956. This shows that there are more major reparations funds than actually needed. The main reason for this phenomenon is that various departments overhaul the fund