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无偿调入的固定资产,调入单位入帐时需调整固定资产原值,即减去调出单位安装成本,计算新的累计折旧。同样,在固定资产改、扩建等过程中,拆除固定资产某个部件也需要调减固定资产原值,计算新的累计折旧。在财会工作“达标升级”验收中,我们发现不少会计人员,对这项工作做得不够理想,笔者特对此提出两种计算方法。例如:某企业无偿调入需要安装的机器一台,原值50,000元,其中安装成本4,000元,已提折旧10,000元(调入后发生的安装费略),试计算调入单位帐面上应反映的新的累计折旧。
For fixed assets that are transferred without compensation, the original value of fixed assets shall be adjusted when the units are transferred to the account, ie, the unit installation cost shall be deducted and the new accumulated depreciation shall be calculated. Similarly, during the process of reforming or expanding fixed assets, it is also necessary to reduce the original value of fixed assets and to calculate new accumulated depreciation. In the acceptance examination of financial accounting work, we found that many accountants did not do a good job of this work. The author proposes two calculation methods. For example, a company needs to transfer one machine to be installed free of charge, the original value is 50,000 yuan, of which the installation cost is 4,000 yuan, and the depreciation is 10,000 yuan (the installation fee incurred after the transfer is omitted). The new accumulated depreciation reflected.