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五、关于固定资产的管理 (一)关于固定资产折旧 “财务管理暂行规定”对固定资产折旧作了比较灵活的规定。这样规定,主要是考虑了以下几点: 第一,采用直线法和工作量法计算、提取固定资产折旧,是国内外比较通行的方法,简便易行。第二,固定资产提取折旧的范围、方法等比照国务院发布的《国营企业固定资产折旧试行条例》确定,可
V. Management of Fixed Assets (I) Depreciation of fixed assets The Provisional Regulations on Financial Management made more flexible provisions on the depreciation of fixed assets. Such provisions mainly consider the following points: First, the use of straight-line method and workload method to calculate and extract the depreciation of fixed assets, is the more common method at home and abroad, simple and easy. Second, the scope and methods for extracting depreciation of fixed assets are determined in light of the “Provisions on the Depreciation of Fixed Assets of State-owned Enterprises” promulgated by the State Council.