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日本企业常用的固定资产折旧方法,除定额法(直线法)、定率法(递减法)、产量法以及单项折旧、综合折旧等方法我国也在采用外,还有以下几种我国不常采用的方法: 1、级数法,也叫算术级数法。它是把折旧额分为几个级差,据以提取折旧的方法。例如某种固定资产耐用期10年,从第1年到第10年间的年数合计为55年(1+2+8……+10),以55为分母,以各年的未折年数为分子,算出折旧率如10/55,9/55,……1/55,然后以此折旧率与原价减残值的价值相乘,即为每年的折旧额。 [例]固定资产原价100,000元,耐用期10年,预计残值10,000元。按此法计算,每年折旧情况如
The methods of depreciation of fixed assets commonly used by Japanese companies, in addition to the methods of the fixed method (straight line method), fixed rate method (decreasing method), production method, and single depreciation, comprehensive depreciation, etc., are also adopted in China. There are also several methods that are not commonly used in China. Methods: 1, series method, also known as arithmetic progression method. It is a method of dividing the amount of depreciation into several grades, according to which depreciation is extracted. For example, a fixed asset has a tenure period of 10 years, and the total number of years from the first year to the 10th year is 55 years (1+2+8...+10), with 55 as the denominator, taking the number of unexpired years as a factor. Calculate the depreciation rate such as 10/55, 9/55, ... 1/55, and then multiply this depreciation rate by the value of the original price reduction, which is the annual depreciation amount. [Example] The original price of fixed assets was 100,000 yuan, and the period of durability was 10 years. The estimated residual value was 10,000 yuan. According to this method, the annual depreciation situation is