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运输设备是企业进行生产经营活动的主要劳动手段之一。如何将运输设备在生产过程中由于使用磨损的价值,通过折旧的形式合理地分摊到各个使用期间,它关系到成本核算的正确性和财务成果核算的准确性。运输设备折旧的计算方法,目前大多数企业系采用生产数量法,即按行驶公里数计算应提折旧额。而旅游企业的汽车则是按经营收入额计算应提折旧额的,其计算公式是:
Transport equipment is one of the main labor means for enterprises to carry out production and business activities. How to use transportation equipment in the production process due to the value of wear and tear, through the form of depreciation and apportioned reasonably to each use period, it is related to the accuracy of cost accounting and the accuracy of financial results. The calculation method for the depreciation of transport equipment is currently used by most companies in the production quantity method, ie depreciation is calculated based on the number of kilometers traveled. The travel company’s car is calculated based on the amount of operating income should be depreciated, and its calculation formula is: