事业单位固定资产会计核算思考（Accounting of fixed assets in public institutions）.docVIP

事业单位固定资产会计核算思考（Accounting of fixed assets in public institutions） Accounting of fixed assets in public institutions 06-18 The theory and practice of budget accounting field of our country confirmed only on a cash basis accounting basis has many defects, defect is one of the fixed assets accounting information is not complete, lack of objective cost information. Therefore, this article discusses the relevant aspects of fixed assets accounting in public institutions. The status quo of fixed assets accounting in public institutions The present accounting system in public institutions, to increase the gain (outsourcing, self built, donations) accounting treatment of fixed assets, according to the actual expenditure of funds charged channels respectively, debit expenditure and special fund, maintenance fund, special branch and carry self capital account etc. credit, bank deposits. At the same time, we must increase the fixed assets of the accounting entries, namely debit fixed assets subjects, credited fixed fund subjects. For reasons of scrap, damage and transfer of fixed assets decrease, the first cancellation of accounting, debit fixed fund, credited to fixed assets; received residual value bianjiashouru, debit bank deposits, and credit the special fund, maintenance fund; occurrence of clean-up costs, then do the opposite entry. Institution accounting system also stipulates: in the process of fixed assets use, excluding depreciation, fixed assets and fixed funds corresponding, fixed assets accounted value does not change with its use. But considering the particularity of the institutions, to make up for not fixed assets maintenance and renewal ability may be caused by the lack of depreciation, provisions of existing financial institutions accounting rules, according to a certain proportion of business income and business income accrued maintenance fund, specifically for the renovation and purchase of fixed assets. In the final preparation of the balance sheet for Chin