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财政部制度规定:月份内增加的固定资产,当月不提折旧;月份内减少的固定资产,当月照提折旧。这一规定是不问当月增加或减少的固定资产在何日,均不增或减计算折旧。亦即当月虽有新增或减少固定资产时,仍以上月末应计折旧的固定资产全值计算折旧。固定资产计提折旧计算表是以上月固定资产未发生增减变动的上月末应计折旧固定资产全值计算的。如上月固定资产发生增减变动,却需以上月固定资产增减变动计算的折旧额列作本月计算。本月发生固定资产增减变动,在编制本月计提折旧计算
According to the regulations of the Ministry of Finance, the fixed assets increased during the month will not be depreciated for the current month; the fixed assets that are reduced during the month will be depreciated in the same month. This provision does not increase or decrease the depreciation of fixed assets regardless of the increase or decrease in the current month. In other words, even if there are new or reduced fixed assets in the current month, the depreciation of the depreciable fixed assets at the end of the previous month is calculated as depreciation. The calculation of depreciation of fixed assets is the calculation of the full value of depreciated fixed assets at the end of the previous month when the fixed assets did not increase or decrease. The increase or decrease in fixed assets in the previous month, but the amount of depreciation required for the increase or decrease in fixed assets in the previous month is calculated as the current month’s calculation. Changes in the increase or decrease in fixed assets occurred during the month, and depreciation is calculated during the preparation of this month.