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现行乡镇企业会计制度对固定资产折旧的核算,是按照单循环理论,只反映价值转移,不反映基金转化。每月按规定计提折旧时,借记生产经营费用等科目,贷记折旧科目。当前有相当部分的乡、村办企业实行承包经营责任制,出包人(乡或村级主管部门)为了防止承包人在承包期间,不提折旧,或提了折旧不进行固定资产更新改造的短期行为,往往要求企业将固定资产折旧费上交,以保证企业扩大再生产的需要。我认为这种措施是可行的。目前对上交折旧费的帐务处理,一般有如下两种方法: 1.有的企业在上交折旧费对,借记折旧科目,贷记银行(信用社)存款科目。由于这种方法,不能如实反映现有固定资产历年已提折旧的累计数额和固定资产净值,不能正确反映企业在固定资产
The calculation of depreciation of fixed assets in the current accounting system for township and village enterprises is based on the single-cycle theory, which only reflects the value transfer and does not reflect the conversion of funds. When depreciation is provided for on a monthly basis, debit items such as production and operating expenses are debited. At present, a considerable part of township and village-run enterprises implement the responsibility system of contracted management, and the contractor (township or village-level competent authority) prevents the contractor from depreciating during the contracting period, or provides depreciation without renovating the fixed assets. Short-term behaviors often require companies to hand over the depreciation charges for fixed assets to ensure that enterprises can expand the need for reproduction. I think this measure is feasible. At present, there are generally two methods for processing the depreciation charges: 1. Some enterprises pay the depreciation expense, debit the depreciation subject, and credit the bank (credit agency) deposit account. Due to this method, it is impossible to faithfully reflect the cumulative amount of depreciation and the net value of fixed assets of the existing fixed assets over the years, which cannot accurately reflect the fixed assets of the enterprise.