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按照《企业会计制度》的规定,在采用双倍余额递减法计提固定资产折旧时,应当在其固定资产折旧年限到期以前两年内,将固定资产净值扣除预计净残值后的余额平均摊销。因此,在固定资产折旧年限到期前,需要计算固定资产预计使用年限中的倒数第二年年初的折余价值。假设某项固定资产的折旧年限为5年,则原倒数第二年年初折余价值的计算公式为:年初折余价值=固定资产原值-固定资产原值×年折旧率-(固定资产原值-固定资产原值×年折旧率)×年折旧率-[固定资产原值-固定资产原值×年折旧率-(固定资产原值-固定资产原值×年折旧率)×年折旧率]×年折旧率
According to the “Accounting System for Business Enterprises”, when depreciation of fixed assets by double declining balance method is withdrawn, the average balance of the net value of fixed assets after deducting the estimated net residual value within the two years prior to the expiry of the depreciation period of the fixed assets pin. Therefore, before the expiration of the depreciation life of fixed assets, the value of the depreciation of the second half of the penultimate year in the estimated useful life of the fixed assets needs to be calculated. Assuming the depreciation period of a fixed asset is 5 years, the formula of the depreciation value at the beginning of the second year of the original countdown is: Depreciation Value at Year-beginning = Original Value of Fixed Asset - Original Value of Fixed Asset × Annual Depreciation Rate - (Fixed Asset Original Value - Original Value of Fixed Assets × Annual Depreciation Rate × Annual Depreciation Rate - [Original Value of Fixed Assets - Original Value of Fixed Assets × Annual Depreciation Rate - (Original Value of Fixed Assets - Original Value of Fixed Assets × Annual Depreciation Rate) × Annual Depreciation Rate ] × annual depreciation rate