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现行商业制度规定,除油库、冷库、商办工业企业、储运企业和大型商店外,其他企业不提取大修理基金,其固定资产不分大小修理,所需修理费均以费用列支. 笔者认为商业企业的一切固定资产(除土地),均应按使用年限提取大修理基金.这样可以合理,均衡地负担各期费用,正确反映计划期经营盈亏.同时,扩大固定资产大修理基金提取范围,企业就有足够的资金用于固定资产的大修理,及时恢复固定资产的使用价值,延长使用年限,避免因一味追求多得留成、多得奖金而忽视对固定资产的正
The current commercial system stipulates that, except for oil depots, cold stores, commercial enterprises, storage and transportation companies, and large-scale stores, other companies do not withdraw large-scale repair funds, and their fixed assets are repaired regardless of their size. The necessary repair costs are listed as expenses. It is believed that all fixed assets (except land) of commercial enterprises should be used to withdraw the overhaul fund according to the useful life. This can reasonably and equally bear the costs of each period and correctly reflect the operating profit and loss of the plan period. At the same time, the scope of the fixed assets overhaul fund should be expanded. The company will have enough funds for the overhaul of fixed assets, restore the use value of fixed assets in a timely manner, extend the useful life, avoid blindly pursuing more, leaving more money and neglecting the positive effects on fixed assets.