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在执行新的工业企业会计制度中我们遇到了一些问题,现就折旧、资产评估两个问题谈点意见。 一、累计折旧应进行明细核算的问题 在新的工业企业会计制度中,规定累计折旧“只进行总分类核算,不进行明细分类核算。需要查明某项固定资产的已提折旧,可以根据固定资产卡片上所记载的该项固定资产的原价、折旧率和实际使用年数等资料进行计算。但笔者根据实际工作的体会认为,累计折旧应进行明细分类核算,理由如下:
We have encountered some problems in implementing the new accounting system for industrial enterprises. We are going to talk about depreciation and assets appraisal. First, the accumulated depreciation should be detailed accounting issues In the new accounting system for industrial enterprises, the provisions of the accumulated depreciation "only for the total classification of accounting, do not carry out detailed classification accounting. Need to identify the depreciation of a fixed asset can be fixed Asset card recorded on the fixed assets of the original price, depreciation rate and the actual use of years and other information to calculate.However, based on the actual work of my experience that the accumulated depreciation should be classified detailed accounting for the following reasons: