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工业企业固定资产折旧多采用直线折旧法。由于我国科研单位还没有实行完全的经济核算制,大多数科研单位没有稳定的收入,因此不具备直线折旧法的条件。我们以传统的直线折旧法为基础,借鉴国外的快速折旧法,总结山东矿院矿压所固产资产折旧工作的经验,提出了一种新的固定资产折旧法,称之为年收入分成折旧法。年收入分成折旧法就是各单位按其年收入的性质和科研经费节余额,规定不同的折旧比
Depreciation of fixed assets in industrial enterprises mostly uses straight-line depreciation. Since China’s scientific research units have not yet implemented a complete economic accounting system, most scientific research units do not have stable income, and therefore do not have the conditions for straight-line depreciation. Based on the traditional straight-line depreciation method and using the rapid depreciation method of foreign countries, we summarized the experience of depreciation of solid assets produced by the Shandong Institute of Mines, and proposed a new method of depreciation of fixed assets. law. The annual income sharing depreciation method is that each unit stipulates different depreciation ratios according to the nature of its annual income and the balance of research funds.