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计提折旧的固定资产全年平均总值的计算方法,财政部在1985年1月制定的《国营工业企业会计制度——会计科目和会计报表》中做了说明,其公式是: 1-12月各月计提折旧的各项固定资产原价的月初余额之和÷12 按现行制度规定,企业全部固定资产中应该计提折旧的固定资产包括:1.正在使用中的(包括生产用和非生产用);2.备用的;3.大修理期间暂停使用的;4.季节性的生产企业在停产期间停用的.不计提折旧的固定资产包括未使用和不需用两类.在工业企业会计报表中,只反映企业的全部固定资产原值,并不反映计提折旧的固定资产原值.因此,如果平时不做记录,年终就要收集12个月的资料,工作量较大.
The method of calculating the annual average gross fixed assets depreciation, the Ministry of Finance in January 1985 formulated the “accounting system for state-owned industrial enterprises - accounting titles and accounting statements” made the explanation, the formula is: 1-12 The total of the original balance of the original price of each fixed asset depreciated in each month in December ÷ 12 According to the current system, the fixed assets that should be depreciated in all the fixed assets of the enterprise include: 1. The in-use (including non- Production use); 2. spare; 3. suspended during the period of major repairs; 4. seasonal production enterprises in the discontinued during the discontinued. Depreciation of fixed assets, including unused and not required two types of The industrial enterprise accounting statements only reflect the original value of all the fixed assets of the enterprise and do not reflect the original value of fixed assets with depreciation, so if you do not make records in the ordinary time, you should collect 12 months’ .