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指出目前工程机械折旧主要弊端是规定的折旧期高于实际耐用年限,折旧与磨损和效益脱节,提出了按定额台班和平均法并存的折旧设想。
It is pointed out that the main drawback of depreciation of construction machinery at present is that the stipulated depreciation period is higher than the actual useful life, and the depreciation and wear and benefit are out of line with each other.