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一、公用设施支出问题 1、公用设施支出的认定公用设施支出一般发生在企业的筹建期间,如增容费、使用费等,但也不能排除在企业开业后发生,如程控电话的初装费。因此,公用设施支出的认定不能以发生的时间为依据,而应以支出的性质为依据。只要属于红线外,由企业按有关规定支付的,且不能形成为企业所有的固定资产的支出,不管发生在何时,均应列作公用设施支出。
First, the expenditure on public facilities 1, the public utilities expenditures Public facilities expenditures generally occur during the preparation of enterprises, such as capacity expansion fees, royalties, but it can not be ruled out after the opening of enterprises, such as program-controlled telephone initial installation fee . Therefore, the determination of public utilities expenditure can not be based on the time of occurrence, but should be based on the nature of the expenditure. As long as they belong to the red line, the expenditures paid by the enterprises according to the relevant regulations and not forming into fixed assets owned by the enterprise shall be classified as expenditures on public facilities no matter what happens.