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1993年4月,科研单位作为事业单位参加了国务院清产核资领导小组组织的全国行政事业单位财产清查登记工作,并按上级主管部门的要求,按时按质完成了任务。但是,在清产的帐务处理过程中,在年终决算时,根据要求,基层科研单位将在清产中由于提高固定资产核算起点未达到调整后的固定资产核算起点的原来在帐的固定资产,一律作为“库存材料”来处理,即在资金来源方的专用基金中下设“待核销材料”帐户,收记“专用基金”,在资金占用方的记“库存材料”,同时付记“固定基金”和“固定资产”帐户。
In April 1993, as a public institution, the research institutes took part in the inventory examination of the national administrative units organized by the Leading Group for Clearing the Production and Assets of the State Council and completed the tasks on time and in accordance with the requirements of the competent authorities at higher levels. However, in the process of clearing the accounts, at the year-end final accounts, according to the requirements, the grass-roots scientific research units in the clear due to increase the fixed assets accounting does not start the adjustment of the fixed assets after the start of the original fixed assets in the accounts , All should be treated as “stock materials”. That is, under the special funds of the source of funds, the account for materials to be canceled shall be set up, the special fund shall be collected and the stock materials recorded by the party occupying the funds shall be paid at the same time Fixed Funds and Fixed Assets accounts.