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根据国务院公布的《国营企业固定资产折旧试行条例》及其《实施细则》的规定、固定资产分为通用类和专用类。行业的固定资产、多年来按综合折旧率提取折旧。这种方法,固定资产不多且结构简单的条件下,不失为一种简便方法。但随着企业的发展固定资产结构的变化,特别是固定资产设备的现代化水平提高,原来的综合折旧法,就不大适应形势的需要了,
According to the “Regulations on the Depreciation of Fixed Assets in State-Owned Enterprises” and the “Implementing Rules” promulgated by the State Council, fixed assets are classified into general-purpose and special-purpose categories. The fixed assets of the industry have been depreciated over the years based on the comprehensive depreciation rate. This method is a simple method with few fixed assets and simple structure. However, with the changes in the structure of fixed assets in the development of enterprises, in particular, the level of modernization of fixed assets and equipment has increased, the original comprehensive depreciation method will not meet the needs of the situation.