摘要
随着国家对冶金矿山投资体系的变化及会计核算制度的改变, 以及物价的上涨, 新建矿山固定资产形成率加大, 按原计提冶金矿山维简费标准已经无法收回原有投资, 甚至无法维持简单再生产。本文就提高冶金矿山维简费标准进行探讨。
Along with change of state-owned mining investment system, change of accounting mode and rise of commodity price,the factor of fixed assets formation in new-built mines becomes greater.It is impossible to keep simple re-production in mine when the fee for keeping re-production is withdrawn according to original standard of state.The necessity of increasing amount of fee for the purpose of keeping simple re-production in mine is discussed.
出处
《矿业工程》
CAS
2005年第2期1-3,共3页
Mining Engineering
关键词
固定资产折旧
物价变化
矿山维简费
depreciation of fixed assets
change of commodity price
fee for keeping simple re-production in mine
