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(一) 《财会通讯》1988年第6期刊载的许世和同志“再谈乡镇企业借款购建固定资产的帐务处理”一文,是对1987年第10期盖地同志的文章的商榷,但许文中亦有值得商榷的问题。许文认为:用新增利润归还设备借款时,其分录应该如下。借:银行借款——设备借款20,000 贷:银行存款20,000 借:利润分配——税前利润分配——归还设备借款20,000 贷:投资基金——国家扶持基金(免税部分)20,000 贷:利润分配——税后利润调整(其余部分)20,000 并认为“税前还贷少交所得税部分,应视同国家扶持基金,其余部分仍应纳入税后分配’。本人
(1) The article “Reconsideration of the Account Management of the Purchase and Construction of Fixed Assets by Township Enterprises for Loans by Township and Village Enterprises” in the 6th issue of the “Accounting Newsletter” (1988), Comrade Xu Shihe, is a consultation on the article of Comrade Gaidi in the 10th issue of 1987. However, Xu Wenzhong also has questions that are worth discussing. Xu Wen believes that when using the new profit to return equipment for borrowing, its entry should be as follows. Borrowing: bank borrowings - equipment borrowing 20,000 loans: bank deposits 20,000 borrowings: profit distribution - profit distribution before taxes - returning equipment for borrowing 20,000 loans: investment funds - national support funds (tax exempt parts) 20,000 loans: profit distribution - After-tax profit adjustment (the rest) is 20,000 and it is considered that “the part of tax repayment before tax is less payable, which should be regarded as national support fund, and the rest should still be included in post-tax distribution.”