《乡镇企业财务制度》规定,采掘企业井下固定资产按吨产量计提标准提取维简费(即折旧费)。在实际工作中,企业按月从成本中提取的维简费有两个用途,即用于井下固定资产的重置更新和生产矿井的开拓延深。因此,在核算提取的维简费时,要分别在有关帐户中进行。前者在“折旧”帐户核算,后者在“专用基金 The ”Financial System of Township Enterprises“ stipulates that the underground fixed assets of the extractive enterprises should be withdrawn from the maintenance costs (ie, depreciation expenses) based on the standard of production per tonne. In actual work, the monthly maintenance fee extracted from the cost by the enterprise has two purposes, namely, the replacement and replacement of fixed assets in the mine and the deepening of the mine production. Therefore, in the calculation of the extracted dimension maintenance fee, respectively, in the relevant account. The former in the ”depreciation “ account accounting, the latter in the ”special fund