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粮食运输企业固定资产折旧率的高低,既涉及更新改造物金的积累,运输车辆的更新,又涉及运输成本和运输利润。折旧率偏高,虽然可以使更新改造资金积累增多,运输车辆更新速度加快,但又会加大运输成本,减少运输利润。折旧率偏低,既会碍妨车辆的及时更新,又会使利润虚增。粮食企业现行会计制度规定:运输企业固定资产以原值核算,一律以固定资产原值总额提取折旧资金,年度统一综合折旧率为4％。我认为这个折旧率偏低,不适合运输企业的情况。理由如下: 一、与世界先进水平相比差距太大第二次世界大战以后,美国、日本、西德、英国、法国等国家先后实行快速折旧法,经过六十年代、七十年代的多次补充、
The level of depreciation rate of fixed assets of grain transport enterprises involves not only the accumulation of renewal and reconstruction materials, the renewal of transportation vehicles, but also the transportation costs and transportation profits. The high depreciation rate will increase the accumulation of capital for renovation and reconstruction and speed up the renewal of transport vehicles, but will increase transport costs and reduce transport profits. The low depreciation rate will not only hinder the timely updating of vehicles but will also inflate profits. The current accounting system for grain enterprises stipulates that the fixed assets of transport enterprises should be depreciated based on the total value of fixed assets at the original value. The annual consolidated depreciation rate is 4%. I think this depreciation rate is too low, not suitable for transport enterprises. The reasons are as follows: First, the gap with the world advanced level is too big After the Second World War, the United States, Japan, West Germany, Britain, France and other countries have implemented rapid depreciation method, after the sixties and seventies many times supplement,