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在全国第二次工业普查中,我们发现某些企业在经济业务中由于放松了对专用基金工程的管理和核算,由更新改造资金等增加的固定资产得不到正确的反映,导致企业固定资产家底不清,帐实不符。经过工业普查,虽然绝大多数企业的固定资产家底已经摸清,调整帐户使之帐实相符。但是,经过一段时间,又出现了固定资产的帐实不符现象。总结以往的经验教训,造成固定资产帐实不符的原因是:资金渠道划分不清;对专用基金工程项目缺乏日常管理和核算;专用基金工程项目完工没有及时编制竣工决算,填制固定资产卡片。因此,形成新增加的固定资产未能正确及时入帐。具体表现在:1、有固定资产实物,但无财务帐;2、有财务帐,但无固定资
In the second national industrial census, we found that due to the relaxation of the management and accounting of special-purpose fund projects in some economic businesses, some fixed assets that have been added by the funds for renovation and reconstruction can not be correctly reflected, resulting in the fixed assets of enterprises Household unclear, account does not match. After the industrial census, although the vast majority of the fixed assets of the enterprises have already ascertained the real situation, adjusting their accounts makes them accountable. However, after a period of time, the phenomenon of accounting for fixed assets appeared again. Summary of past experiences and lessons, resulting in fixed assets account inconsistent reason is: the funding channel is not clear; the lack of day-to-day management and accounting for special fund projects; special fund project is not completed in time to complete the final accounts, fill in the fixed assets card. Therefore, the formation of newly added fixed assets failed to properly and timely accounting. Specific performance in: 1, there are physical assets, but no financial account; 2, a financial account, but no fixed investment