目前,施工企业对临时设施的摊销大都局限于直线摊销法,对其他摊销方法的研究和运用明显不够。本文拟对分期配比摊销法在临时设施摊销中的运用略作探讨,以期抛砖引玉。 所谓分期配比摊销法就是将临时设施建造成本扣除 At present, the amortization of temporary facilities by construction enterprises is mostly limited to the straight-line amortization method, and the study and application of other amortization methods are obviously not enough. This article intends to staging the amortization method in the amortization of temporary facilities in the use of a little discussion, with a view to initiate. The so-called amortization of amortization is the temporary construction costs deducted