修购基金

1

医疗设备修购基金计提的确定因素

Factors Defining the Funds for Purchasing Medical Equipment
2

为了可靠地进行成本计量，应建立固定资产修购基金制度或折旧制度。

In order to measure the cost reliably , a system of the repairing funds for fixed assets or depreciation should be established .
3

积累与分配比例应为业务收支结余（不含人员经费和修购基金）的4∶6，潍坊市的做法为这一“黄金分割”提供了实证。

The accumulation and the allocation proportion should be4:6 , Weifang city takes an action as " the golden section " with the empirical approach .
4

现行的高等学校财务会计制度在记账基础、修购基金计提、无形资产核算、会计核算体系、会计科目设置等方面存在着一些与社会主义市场经济体制和公共财政模式不相适应的地方。

The current financial and accounting system of the colleges and universities are in discord with the socialism market economic and public finance pattern in the on account reference , calculating repair and maintenance fund and immaterial assets , accounting system and accounting item setting .