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众所周知,我国目前采用的直线折旧法,折旧率偏低,在物价上升幅度较大时,不能满足固定资产更新改造的需要,而西方的各种加速折旧法,又因大幅度挤压利税,对财政收入不利,而且计算繁琐,不适于我国采用。等量差额递减折旧法,就是每年所提的折旧以等量的速度逐年递减,其基本原理简单,即初等代数中的等差级数原理。设某台设备的原值为S,预计使用年限为N,预计净残值为C,如果要以每年递减D的速度计提折旧,则每年计提的折旧额M_1、M_2、M_3
As is known to all, the straight-line depreciation method currently used in China has a low depreciation rate. When the price increase rate is large, it cannot meet the needs of the renewal and transformation of fixed assets. In contrast, Western countries’ various accelerated depreciation methods have greatly squeezed profits and taxes. The fiscal revenue is unfavorable and the calculation is cumbersome, which is not suitable for our country’s adoption. The equal amount differential depreciation method means that the annual depreciation is reduced year by year at the same rate. The basic principle is simple, that is, the principle of equal difference series in elementary algebra. It is assumed that the original value of a certain equipment is S, the estimated useful life is N, and the estimated net residual value is C. If the annual depreciation is to be deducted at the rate of declining D per year, the annual depreciation amount M_1, M_2, M_3 is withdrawn.