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物价部门审定某一商品或服务价格时 ,一般都要依照申报企业的帐面固定资产原值测算该商品或服务的固定资产折旧成本。由于多种原因 ,某些申报企业的固定资产记帐依据不充分、不合法 ;某些申报企业的固定资产核算名不符实 ,帐面价值与实际价值严重背离 ,给物价部门测算商品或服
When examining the price of a certain commodity or service by the price department, the depreciation cost of fixed assets of the commodity or service should generally be calculated according to the original value of the book-entry fixed assets of the reporting enterprise. For a variety of reasons, some declared enterprises fixed asset accounting basis is not sufficient, not legal; some declared enterprise fixed assets accounting name is not true, the book value and the actual value of a serious departure from the price department to measure the goods or services