论文部分内容阅读
1987年开始执行的国营建设单位会计制度比1983年制定的制度有很大改进,但对其中的几项具体规定,觉得还有进一步完善的必要。一、关于临时设施费。新制度规定在“待摊投资——临时设施费”科目中核算。按照1985年国家对建筑安装工程费用项目的新规定,临时设施费是建筑安装工程费的组成部分,按费率计取,因此这项费用本来已分摊在工程造价国了,应直接记入“建筑安装工程投资”科目,而不必多此一举地从工程价款中分离出来,然后再分摊到各工程价值中去。二、关于施工队伍调遣费。新制度没有提到这项费用的核算,但它是建安工程费用的一个项目,需要分摊计入各工程的价值,建议增设“待摊投资——施工队伍调遣费”科目。三、关于矿山巷道维修费。这
The state-owned construction unit accounting system that began to be implemented in 1987 has been greatly improved over the system established in 1983. However, several of these specific regulations still require further improvement. I. About temporary facilities fees. The new system is stipulated in the “investment depreciation - temporary facilities fee” account. According to the new stipulations of the State for construction and installation project expenses in 1985, the temporary facility fee is an integral part of the construction and installation project fee, which is calculated based on the rate. Therefore, this cost was originally allocated to the project costing country and should be directly recorded as “ Construction and installation projects are invested in ”subjects" and do not have to be separated from the project price in one move and then allocated to the value of each project. Second, on the construction team dispatch fee. The new system did not mention the calculation of this expense, but it is a project of Jian’an project cost, which needs to be amortized into the value of each project. It is proposed to add the “investment to be amortized - dispatching team dispatch fee” subject. Third, on mine lane maintenance fees. This