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财会[2017]4号2017年2月21日一、关于固定资产折旧年限(一)通常情况下,政府会计主体应当按照表1规定确定各类应计提折旧的固定资产的折旧年限。(二)国务院有关部门在遵循本应用指南中表1所规定的固定资产折旧年限的情况下,可以根据实际需要进一步细化本行业固定资产的类别,具体确定各类固定资产的折旧年限,并报财政部审核批准。(三)政府会计主体应当在遵循本应用指南、主管部门有关折旧年限规定的情况下,根据固定资产的性质和实际使用情况,合理确定其折旧年限。
Accounting Yearbook [2017] No. 4 February 21, 2017 I. About the Depreciation Period of Fixed Assets (I) Generally, the government accounting entity shall determine the depreciation period of various types of fixed assets depreciated in accordance with the provisions in Table 1. (2) Where the relevant department under the State Council follows the depreciation period of fixed assets as specified in Table 1 in this application guideline, it may further refine the categories of fixed assets in the industry according to actual needs, and specify the depreciation period of various types of fixed assets and Report to the Ministry of Finance for approval. (III) The main body of government accounting should determine the depreciation period of the fixed assets reasonably according to the nature of the fixed assets and the actual usage under the circumstance of complying with the provisions of this application guideline and relevant department in charge of depreciation.