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物资部和财政部以(1990)物财字381号文联合印发了《国营物资企业财务规定》(以下简称财务规定)和《国营物资企业会计制度》(以下简称会计制度),自1991年1月1日起执行,我们发现这二者在财务管理和会计制度的论述中,对新增固定资产价值尚未确定而已投入使用,是否应计提折旧,说法不一。财务规定是这样说的:已正式交付使用的固定资产,未办理竣工决算的,不计提折旧,待办完竣工决算后,再按规定计提折旧(见该规定第5页)。会计制度是这样说的:交付使用财产……如果价值尚未确定而投入使用时,应先按估价入帐,待确
The Ministry of Materials and the Ministry of Finance jointly issued the Financial Regulations of State-owned Materials Enterprises (hereinafter referred to as “the Financial Regulations”) and the “Accounting System for State-owned Materials Enterprises” (hereinafter referred to as the “Accounting System”) since 1990 by Document No. 381 (1990) On the 1st of January, we found that both of them have been put into use in the discussion of financial management and accounting system about the newly added value of fixed assets. Whether depreciation should be accrued or not is not the same. The financial regulation states: If the fixed assets that have been officially used are used, the depreciation will not be accrued if the final accounts have not been completed yet, and the depreciation will be accrued as of the completion of the final accounts (see page 5 of the regulation). The accounting system states the following: Delivery of property ... If it has not yet been determined and put into use,