论文部分内容阅读
近几年由于煤炭市场好转,新建煤炭企业异军突起,但因建成后前若干年不能达产达标,部分企业处于严重亏损状态。为使这些企业摆脱困境,我认为在采取加强经营管理等措施的基础上,有必要对这些企业固定资产计提折旧的方法进行改进,应在直线法计提折旧的基础上考虑新建矿井头几年产量不达产实际,应用直线法与工作量法相结合,即:“改进直线法”。将这种改进的计提折旧的方法用于实际核算,将使大部分新建矿井摆脱一投产就面临亏损的尴尬局面。
In recent years, due to the improvement of the coal market, new coal enterprises are emerging as a whole. However, some enterprises are in a serious state of loss due to the failure to meet production standards in the first few years after completion. In order to get these enterprises out of their predicament, I think it is necessary to improve the method of depreciation of fixed assets of these enterprises on the basis of such measures as strengthening management and operation. We should consider the first few steps of depreciation on the basis of straight-line method Production is not up to the actual annual output, the application of the method of combining straight-line method and workload, namely: “improved straight line ”. Using this improved method of depreciation for actual accounting will put most new mines in the awkward position of losing money when they are put into production.