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目前,考核企业固定资产磨损率指标是用累计折旧除以年末固定资产原值。我认为,计算固定资产磨损率,应分两种情况,由企业根据实际选择或结合运用:一是反映当年固定资产磨损情况,即用当年折旧额除期末固定资产原值;二是反映期末固定资产累计磨损情况,即用累计折旧除期末固定资产原值。这是因为:第一,固定资产磨损是固定资产在使用过程中
At present, the assessment index of the rate of wear on fixed assets of enterprises is calculated by dividing the accumulated depreciation by the original value of fixed assets at the end of the year. In my opinion, the calculation of the rate of wear on fixed assets should be divided into two cases, which should be based on actual choices or combined use by enterprises: First, reflect the current situation of fixed asset wear and tear, that is, use the amount of current year depreciation in addition to the original value of fixed assets at the end of the period; second, reflect the fixed period at the end of the period; Accumulated wear and tear of assets, that is, using the accumulated depreciation in addition to the original value of the fixed assets at the end of the period. This is because: First, the wear and tear of fixed assets is the use of fixed assets during use.