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当前,由于物价上涨,按固定资产原值提取的补偿基金,往往大大低于购置该固定资产的货币量,使固定资产的价值补偿和实物补偿无法统一。为了求得固定资产价值补偿与实物补偿的统一,有人建议提高折旧率,加速折旧;也有人建议定期在全国范围内对固定资产确定重置价格(这种方法实际上难以做到,且容易造成核算上的混乱)。本文拟借鉴西方货币购买力会计中的方法就解决此问题进行尝试。现举例说明如下: 某企业购买设备一台原价10万元,预计使用年限5年(为计算方便,不考虑残值及清理费用)。
At present, due to rising prices, the compensation fund drawn from the original value of fixed assets is often much lower than the amount of money used to purchase the fixed assets, making it impossible to reconcile the value compensation and physical compensation of fixed assets. In order to obtain the unity of compensation for fixed assets and compensation in kind, it was proposed to increase the depreciation rate and accelerate depreciation; it was also suggested that the replacement price of fixed assets be determined nationwide on a regular basis (this method is actually difficult to achieve and may easily result in Accounting confusion). This article will try to solve this problem by using the methods of Western currency purchasing power accounting. An example is as follows: An enterprise purchases equipment for an original price of 100,000 yuan, with an estimated useful life of 5 years (for calculation purposes, no consideration is given to residual value and clean-up costs).