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现行的机械设备折旧计算没考虑货币的时间价值,在水电工程施工生产极不均衡、水电施工行业普遍任务不饱满的情况下,使得机械设备价值补偿和折旧提取不足。本文试图运用技术经济决策分析原理和方法,导出考虑货币时间价值的机械设备动态折旧计算方法。在概预算和财务会计中,分别运用动态直线折旧法和动态年限总和法计提折旧,具有现实的经济意义。
The current mechanical equipment depreciation calculation did not consider the time value of money. In the case of extremely uneven construction and hydropower construction and hydropower construction industry, the depreciation value of machinery and equipment was insufficiently extracted. This paper attempts to use the principle and method of technical and economic decision-making to derive the dynamic depreciation method of mechanical equipment considering the time value of money. In the budget and financial accounting, the use of dynamic straight-line depreciation method and the total number of years of dynamic depreciation, with real economic significance.