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我国现行财务制度规定,“企业固定资产折旧方法一般采用平均年限法。企业专业车队的客、货运汽车,大型设备,可以采用工作量法。在国民经济中具有重要地位,技术进步快的电子生产企业、船舶工业企业等企业以及其他经财政部批准的特殊行业的企业,其机器设备可以采用双倍余额递减法或者年数总和法。”除了
The current financial system in our country stipulates that “the depreciation method of fixed assets of an enterprise generally adopts the average life method. Passengers, freight cars and large-scale equipment in a professional fleet of enterprises may use the workload method. The electronics, which plays an important role in the national economy and has rapid technological progress, Manufacturing enterprises, shipbuilding enterprises and other enterprises and other industries approved by the Ministry of Finance and special industries, the machinery and equipment can be double declining balance method or the sum of years. ”In addition to