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我们在实际工作中,遇到如下几个问题,就此谈点个人的看法。一、要注意固定资产折旧年限与合营企业的合营年限不一致的问题。合营企业的固定资产大部分是从国外引进,并作为外方合营者的投资。目前国外固定资产折旧年限一般较短,往往短于合营企业的合作年限,这就存在着合作期限与折旧年限不一致的问题。如果固定资产折旧年限长于合作期限,
In the actual work, we encountered the following questions, and we talked about personal opinions. First, it is necessary to pay attention to the problem of the inconsistency between the depreciation period of fixed assets and the joint venture years of joint ventures. Most of the fixed assets of joint ventures are imported from abroad and are used as investment by foreign parties. At present, the depreciation period of foreign fixed assets is generally shorter, and is often shorter than that of joint ventures. This has the problem that the cooperation period and the depreciation period are inconsistent. If the depreciation period of fixed assets is longer than the cooperation period,