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从我局各装卸公司的港机实际使用情况来看,普遍达不到这一规定的折旧年限,据了解,国内许多港口也有类似情况,其原因可能与以下几种因素有关。 1.物价上涨因素。例如,目前企业增置一台8吨电动吊车需要24万元,按18年折旧,年折旧率5.4％,如年价格上涨率为20％,一年后,该吊车的重置价格为28.8万元。假设这年的营运收入为3.5万元,营运支出为2万元,按原成本和重置成本分别计算出的结果是大不相同的,如表2所示。
Judging from the actual use of HAECO by various loading and unloading companies in our bureau, this depreciation period is generally not met. It is understood that many domestic ports have similar situations. The reasons may be related to the following factors. 1. The price increase factor. For example, the current increase in the price of an 8-ton electric crane requires 240,000 yuan, depreciation is based on 18 years, the annual depreciation rate is 5.4%, and the annual price increase rate is 20%. After one year, the replacement price of the crane is 288,000 yuan. yuan. Assuming that this year’s operating income is 35,000 yuan and the operating expenditure is 20,000 yuan, the results calculated based on the original cost and replacement cost are quite different, as shown in Table 2.