论文部分内容阅读
固定资产有偿调拨就是要对调出固定资产作价收款。作价的原则是“双方协商、按质论价”。在正常情况下,出售固定资产的收入应当和固定资产的净值大体相等。如果出售固定资产的收入大于固定资产的净值,说明处理固定资产有了收益;反之,说明处理固定资产出现了损失。现行会计制度规定,有偿调出固定资产的收益,企业可留做更新改造基金,有偿调出固定资产的损失,在采取用综合折旧率的企业,包含在调出时的折旧调整中,无法单独显示出来,在采用个别折旧率的企业,以减少更新改造基金形成的方式,可以直接显示出来;但企业无法控制固定基金的损失。
The paid transfer of fixed assets is to collect fixed assets for payment. The principle of price is “the two sides negotiate, according to the quality of the price.” Under normal circumstances, the income from selling fixed assets should be roughly equal to the net value of fixed assets. If the income from sales of fixed assets is greater than the net value of fixed assets, it means that there is income from the disposal of fixed assets; conversely, it shows that losses have occurred in the processing of fixed assets. The current accounting system stipulates that companies can use the paid-in fixed assets as their income, and the company can stay as an update fund and compensate for the loss of fixed assets. The enterprises that adopt comprehensive depreciation rates are included in the depreciation adjustments at the time of withdrawal and cannot be separated. It can be shown that companies that use individual depreciation rates can be directly displayed in ways that reduce the number of rejuvenation funds; but companies cannot control the losses of fixed funds.