目前,森工采伐企业是按商品材产量和规定标准,计提更新改造资金,列入生产成本,作为在用固定资产的折旧基金,对于企业的其他经营性业务(附营业务)所使用的固定资产则不提取这项资金.森工企业从事林木采伐生产,财务上称为“基本生产”,其他经营业务,称为“非工业事业经营”、“辅助生产”等,随着这些业务的发展,这些业务所占用的固定资产日益增多,如不相应提取折旧基金,势必造成企业内部产品成本的严重失真.如森工企业的大型货车,按江西省农林垦殖厅规定的核算办法是不提车辆折旧基金的.我们为了均衡成本,正确反映利润,曾自作决定,提取汽车折旧 At present, the log harvesting enterprises of the forest industry are accrued from the output of the commodity materials and the stipulated standards, withdraw the funds for renovation and transformation, and include the production costs. They are used as depreciation funds for fixed assets, and are used for other business operations (attachment operations) of the enterprise. Fixed assets do not withdraw this money. Forest industry companies are engaged in forest harvesting production, financially referred to as “basic production”, other business operations, known as “non-industrial business operations”, “assisted production”, etc., with these businesses With the development, the fixed assets occupied by these businesses are increasing. If the depreciation fund is not extracted accordingly, it will inevitably cause a serious distortion of the internal product costs. For example, the large-scale trucks of the forest industry enterprises are not subject to the accounting methods prescribed by the Jiangxi Provincial Department of Agriculture and Forestry Reclamation. Vehicle Depreciation Fund. We have correctly reflected profits in order to balance costs. We have made our own decision to extract car depreciation.