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为了促进企业的技术进步和更新改造,结合国家的产业政策,现对国营企业计提固定资产折旧中几项优惠政策在1990年到期以后如何处理通知如下: 一、按规定在《国营企业固定资产折旧试行条例》公布以前已经提足折旧的逾龄在用固定资产,1990年之前还可继续提取折旧。这一规定从1991年1月1日起停止执行,已提足折旧的逾龄在用固定资产原则上不再计提折旧和大修。这部分固定资产,应单独核算。
In order to promote technological progress and upgrading of enterprises, in light of the state’s industrial policies, the following are some notice on how to treat several preferential policies for depreciation of fixed assets of state-owned enterprises after their expiration in 1990: First, as stipulated in the “ Depreciation of assets depreciation Provisions Ordinance ”has been fully depreciated before the retirement of fixed assets, 1990 can continue to extract depreciation. This provision from January 1, 1991 ceased to execute, has been fully depreciated over the age of fixed assets in principle no longer depreciation and overhaul. This part of the fixed assets should be accounted for separately.