随着我国会计改革的不断深入,我国会计处理方法逐渐与国际接轨,稳健性原则已成为我国会计处理的一般原则、并在会计核算中应用范围日趋扩大,主要体现在以下几个方面。 计提折旧 由于科学技术的日新月异,使设备等资产的效用和使用期都大大的缩短,为了降低企业的投资风险,较为谨慎的方法就是采用加速折旧法,即在较短的时间里,将固定资产的投资成本收回。但是由于固 With the continuous deepening of accounting reform in our country, the accounting treatment method of our country has gradually become in line with the international standards. The principle of soundness has become the general principle of accounting treatment in our country. And its application range is expanding day by day in accounting, which is mainly reflected in the following aspects. With depreciation of science and technology with each passing day, so that the utility and useful life of assets such as equipment are greatly reduced, in order to reduce the investment risk of enterprises, a more cautious approach is to adopt accelerated depreciation method, that in a relatively short period of time, will be fixed The investment cost of the asset is recovered. But due to solid