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近几年,针织内衣企业因各种原因,形成行业性亏损,有的针织厂无法整体运行,为生产自救,母体发生裂变,由一个厂变为几个厂或几个公司,而这些小厂和小公司均有一条不成文的政策,即使用的固定资产不提折旧。这种做法是不利于固定资产保值增值的;也是国有资产流失的一种表现。因此应按规定计提折旧。
In recent years, knitted underwear companies have lost money in the industry due to various reasons, and some knitting factories have been unable to operate as a whole. For the sake of production and self-rescue, the mother’s body has undergone fission, from one factory to several factories or several companies. Both small and medium-sized companies have an unwritten policy, that is, the use of fixed assets does not provide depreciation. This practice is not conducive to the preservation and appreciation of fixed assets; it is also a manifestation of the loss of state-owned assets. Therefore, depreciation should be accrued according to regulations.