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我国工业企业是否一定要提存大修理基金问题,长期以来不但有争论,而且在实际工作中有反复.五十年代是按照苏联的模式,认为固定资产经过使用、磨损、必须在一定期间内进行大修理.为了保证固定资产大修理的资金来源和均衡各年产品成本,应按月计提大修理费用,列入产品成本.大修理基金提存要根据每项固定资产在整个使用年限内需要大修理多少次,预计大修理费用总额,求出年度或月份的大修理基金提存率.实践证明,这样做是不切合实际的.大、中、小修理往往划分不清,而且会互相转化,如企业购置同型号、规格的设备,有的平时保养维护好,需要更换的零部件已在经常修理中解决,不需要象预计那样多的大修;有
Whether or not China’s industrial enterprises must raise the issue of overhaul funds has long been controversial and has been repeated in practical work. In the 1950s, according to the Soviet Union model, fixed assets were used, worn, and must be carried out within a certain period of time. Repair. In order to ensure the source of funds for overhaul of fixed assets and to balance the cost of products in each year, the cost of major repairs shall be calculated monthly and included in the cost of the product. Overhaul funds must be overhauled in accordance with each fixed asset over the entire service life. How many times is it estimated that the total repair cost will be calculated and the year or month’s overhaul fund withdrawal rate will be calculated. Practice has proved that this is not practical. Large, medium, and small repairs are often unclear and can be transformed into each other, such as enterprises. Purchasing equipment of the same model and specifications, some of which are normally maintained and maintained, and parts that need to be replaced have been solved during frequent repairs, and do not require as much overhaul as expected;