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为了规范建设单位会计核算工作,根据《企业会计准则》的规定,财政部以(93)财会字第49号文印发了《关于〈国营建设单位会计制度〉的补充规定》,自1993年7月1日起执行。补充规定全文如下: 根据《企业会计准则》的规定,现对《国营建设单位会计制度》有关应核销投资、应核销其他支出、转出投资,固定资产折旧和交付使用资产计价等会计处理问题,作如下修订: 一、会计科目 (一)取消“应核销投资”、“应核销其他支出”和“转出投资”三个科目。 (二)修改交付使用资产的计价办法 1.关于“土地征用及迁移补偿费”。通过划拨方式取得无限期的土地使用权而支付的土地补偿费、附着物和青苗补偿费、安置补偿费、迁移费等,以及行政事业单位建设项目通过出让方式取得土地使用权而支付
In order to standardize the accounting work of construction units, according to the provisions of the Accounting Standards for Business Enterprises, the Ministry of Finance has issued the Supplementary Provisions on the Accounting System of State-owned Construction Enterprises (93) Accounting Circular No. 49, since July 1993 1st implementation. The full text of the supplementary provisions is as follows: According to the “Accounting Standards for Business Enterprises”, the accounting treatment of “accounting system for state-owned construction units” should be canceled, other expenses should be written off, the investment for depreciation, depreciation of fixed assets and the valuation of assets transferred for delivery Problems, as follows: First, the accounting subjects (a) canceled “should write off investment ”, “should be written off other expenses ” and “out of investment ” three subjects. (II) Modification of the Pricing Method for the Use of Assets 1. Regarding “Compensation for Land Acquisition and Migration”. Land compensation fees, attachments and young crops compensation payments, resettlement compensation fees and relocation fees paid through allocation of land acquisition for an indefinite period of land use rights, and construction projects of administrative institutions that obtain land use rights by way of transfer shall be paid