关于水运固定资产若干会计问题的研究

【作者】 辛达旺；

【导师】 邵瑞庆；

【作者基本信息】 上海海运学院 ， 财务与会计学， 2002， 硕士

【摘要】 水运固定资产作为水运企业重要的劳动手段，在水运企业资本有机构成较高的情况下，对于水运会计信息的正确提供起着尤为重要的作用。然而，理论界对其的研究相对于它的作用而言尚显不足，本文从固定资产及其折旧的性质着手，就水运固定资产的确认、计价、修理、折旧等问题进行具体、深入的探讨。 本文从水运固定资产会计问题研究的必要性、迫切性入手，对水运固定资产的特性以及以往研究的不足之处加以分析，进而提出本文的研究目的，即解决固定资产确认、计价、修理、折旧计提中的一些会计问题，为下文的研究提供一个方向性的指导。 由于水运固定资产具有其本身的特性，它的确认一直是水运会计理论界的一个难题。本文提出：如果防波堤、航标、灯塔等具有公共产品性质的港务设施的服务潜能不能为企业所拥有、控制，那么就应将建造、修理支出作为本期费用；如果它们的服务潜能为企业所拥有或者因其它港口企业使用它们而使本企业受惠，那么就应将有关上述设施的成本支出计入固定资产进行确认及核算。同时阐释在建造船舶所有权连续转移的情况下，应该将已上船的物料、部件而不是已付款项计入“在建工程”，以正确地反映船东拥有的船舶所有权。 部件计价理论为固定资产的计价提供了基础，提高了固定资产价值损耗计量的精确程度。本文以此理论为研究基础，论述了部件计价理论在水运固定资产计价、修理中的运用，并将计价建立在部件基础之上。集中阐述了船舶应按照船体、靠泊系统、主辅机系统、螺旋桨与轴系、空调系统、电气设备、电信设备、起货系统、救生系统等主要部件进行计价；在修理支出中，应将符合下面两个条件的支出项目予以资本化：(1)增置新的部件，(2)现有部件的重置。所有其它的修理费用应该在发生当期计入费用，为水运固定资产计价以及固定资产修理支出的会计处理打下坚实的理论基础。 在港口码头兴建过程中，间接费用占有较大的比重，给码头价值的确定造成一定的困难。本文按照成本动因的思想找出间接费用发生的成本动因，进而使间接费用的分配具有理论上的依据，同时也具有一定的逻辑基础。上海海运学院JN【：学位论义 最后论述了封存船舶和港口码头的折旧问题，本文提出：在部件计价基础上，船舶封存应只对封存时仍继续损耗的部件计提折旧，其余未使用或者损耗很小的部件则不计提折旧：港口码头可以通过局部轮番大修实现整体更新，每个泊位根据大修制度定期进行大修，等到所有泊位都经过大修以后，则整个码头都同新建的码头泊位发挥的效用相同，进而应运用重置会计对码头固定资产进行会计核算，以正确处理港口码头的修理支出以及折旧计提问题。更多还原

【Abstract】 The fixed assets play a key role in waterway transportation, but compared with its role, the research on it in theory is insufficient. The paper will probe into the recognition, measurement, depreciation of waterway fixed assets based on the property of fixed asset and its depreciation.The paper starts with the necessity and imminence of the research on accounting problems in waterway fixed assets, and analyzes the characteristic of the fixed assets in waterway transportation and the reason for shortage of the research, then brings forward the research purpose of the paper, which is to resolve the accounting problems on recognition, measurement, repairs and maintenance,depreciation of the waterway fixed assets, to provide a direction of the following research.In the next, the paper focuses on explaining the recognition of waterway fixed assets, and puts forward if the potential service from port facility such as bulwark, navigation mark, beacon and so on, which bear the property of public goods can not be dominated or possessed by the corporation which constructed them, the expenditure of construction and repairs should be treated as the expense of the year; If the potential service can be dominated by the corporation or other port corporations pay for the use of above-mentioned port facilities, then the expenditure of construction should be regarded as the cost of fixed assets. In the circumstance when the ownership of the vessel is continuously transferred, it is the components and materials already taken boat, not the fund paid, should be regarded as the cost of " project in process" .Then the paper dissertates theory of parts measurement and its exercise in measurement and repair of waterway fixed assets, bases the measurement of the fixed assets on the parts, and distributes value of the vessel to hull, shafting and screw propeller, telecom facility, air-conditioning system, electric system, main-engine and subsidiaryengine system, and so on. The following expenditure should be capitalized: (1) adding new components; (2) replacing the current components, and all other expenditure be expensed.In the following, the paper expatiates on the recognition of the value of the port and dock during the construction of it. Because there is much indirect expenditure, and the ratio of it to the whole investment is big, so the allocation of the indirect expenditure is of great importance. The paper finds out the root causes that result in the indirect expenditure with the consideration of the theory of Activity-based Costing, and allocates the indirect expenditure according to them.At last, the paper solves the depreciation problems of the vessel that is sealed up for keeping and port and dock, bringing forward that the parts that are still worn down during the sealed period should be depreciated and the parts having no or less spoilage should not be depreciated according to the theory of parts measurement. The port and dock, able to be wholly renewed through locally overhauling in turn, should apply the method of replacement accounting to process accountancy.Xin Dawang (Finance and Accounting) Directed by professor: Shao Ruiqing更多还原