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按照现行会计制度的规定,企业改良支出费应当在固定资产改良完成后将其归入原资产的帐面价值,经调整后作为其原始价值的增加值一并进行折旧核算。这个规定,对固定资产改良对象情况的复杂性和多样性是考虑不够的。事实上,改良支出费的核算,决不是用一种简单的归并于原资产价值一起进行折旧就可以合理解决问题,而应当区分不同情况,按各自不同的方法进行核算。一、改良支出的对象是企业拥有所有权的自有资产,且改良支出是为了临时性的需要
According to the provisions of the current accounting system, the expenses for the improvement of enterprises shall be classified as the book value of the original assets after the improvement of the fixed assets is completed, and after being adjusted, they shall be depreciated and accounted as the added value of their original values. This provision does not adequately consider the complexity and diversity of the object of fixed assets improvement. In fact, the accounting for the improvement of expenditure should in no way be a reasonable solution to the problem of using a simple depreciation that is aggregated with the value of the original assets. Instead, different circumstances should be differentiated and accounted for in different ways. First, the object of improved expenditure is owned assets owned by the enterprise, and to improve expenditure for the temporary needs