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去年,我们江苏遇到百年未遇的特大洪涝灾害,使众多的乡镇企业蒙受重大经济损失。对于这些损失的会计核算,由于上级主管部门和财税部门尚无统一的帐务处理规定,企业只得各行其是。有的企业挤占生产成本,有的企业列营业外支出,还有的企业直接冲减销售收入,造成帐务处理上的混乱,影响企业经营成果和主要技术经济指标的考核。为了正确反映受灾企业的财产损失,各地有必要根据乡镇企业财务会计制度的有关规定和本地区实际情况,规定统一的会计核算方法。笔者认为:企业在抗洪救灾期间的直接、间接损失都应经过清理核实后,造具详细清册,并经过认真评估,确定损失金额(固定资产损失要扣除残值),除保险公司赔款外,其他损失都应按规定程序报批,然后进行如下帐务处理。 1、固定资产损失。在确定损失时,借记待处理财产损失——待处理固定资产损失,借记折旧,贷记固定资产。收到保险公司赔款和批准核销时,借记银行存款,借记专用基金——发展基金,贷记待处理财产损失——待处理固定资产损失。
Last year, we encountered a major flood disaster in Jiangsu Province that has not been encountered for a hundred years, causing many township and township enterprises to suffer major economic losses. For the accounting of these losses, because the higher authorities and the taxation departments do not have a unified billing rules, companies must go their own way. Some enterprises squeezed production costs, some companies listed non-operating expenses, and some companies directly reduced sales revenue, resulting in confusion in the handling of accounts, affecting the assessment of business results and major technical and economic indicators. In order to accurately reflect the property losses of the affected enterprises, it is necessary for the localities to provide a unified accounting method based on the relevant provisions of the financial accounting system of township enterprises and the actual conditions in the region. The author believes that the direct and indirect losses of enterprises during the flood-fighting and flood relief period should be cleared and verified, and the inventory should be carefully scrutinized to determine the amount of losses (fixed-asset losses to be deducted). Except for insurers’ claims, other Losses should be submitted for approval in accordance with prescribed procedures, and then the following accounts should be handled. 1. Loss of fixed assets. When determining the loss, debit the property loss to be dealt with - the loss of the fixed assets to be treated, the depreciation debit, and the fixed assets credited. When receiving payment from the insurance company and approving the write-off, the bank debited the deposit and debited the special fund—development fund, to credit the property loss to be treated—the loss of the fixed assets to be treated.