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新财务制度把固定资产的折旧年限由现行平均18年左右,缩短至13—15年左右,使折旧率平均提高1.3—2.4个百分点。实施新制度必须重新计算已使用资产的折旧率,这里的问题就是如何确定它的尚未使用年限,从而保证会计核算的科学性。有人认为,尚未使用年限可用新折旧年限减已使用年限,直接计算。如果资产已不具有使用年限,就把它的折余价值用补提折旧的方法处理。其理由是:这样计算直观、简便,符合新制度允许企业自行确定具体折
The new financial system reduced the depreciation period of fixed assets from the current average of about 18 years to about 13-15 years and the depreciation rate increased by 1.3-2.4 percentage points on average. The implementation of the new system must be recalculated depreciation rate of used assets, the question here is how to determine its indefinite useful life, so as to ensure the scientific accounting. Some people think that the useful life of the new depreciation of useful life less useful life, direct calculation. If the asset does not have a useful life, put the value of its surplus using the method of replenishing the depreciation. The reason is: This calculation is intuitive, easy, in line with the new system allows businesses to determine the specific fold