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《财会通讯》1985年第9期发表朱汉霖同志的“已完专用借款工程在什么时侯转销为宜”一文(以下简称朱文)。对现行会计制度规定的,用专用借款购建的固定资产,在完工交付使用时的会计处理方法提出了新的见解。个人认为在对现行会计制度的执行中,确有此重复反映、分录繁琐与虚增资金占用等情况。但如按朱文提出的处理意见,也有值得探讨的地方。特提出与朱汉霖同志商榷和求教。朱文对“专项工程支出”中已完工交付使用的固定资产成本,应直接借(增)记“固定资产”,
In the 9th issue of the “Accounting Newsletter” published in 1985, Comrade Zhu Hanlin’s article “What is the time for reselling a special loan project is appropriate?” (hereinafter referred to as Zhu Wen). As for the current accounting system, the fixed assets purchased or built with special loans have provided new insights on the accounting treatment methods when they are completed and used. Personally think that in the implementation of the current accounting system, there are such cases as repeated reflections, cumbersome entries, and inflated capital occupation. However, according to Zhu Wen’s handling opinions, it is also worth exploring. Specially asked to consult with comrade Zhu Hanlin and ask for advice. Zhu Wen should directly use (fix) the “fixed assets” for the fixed assets costs that have already been completed and delivered in “special project expenditures”.