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求“固定资产原价全年平均余额”与“计提大修理基金的固定资产全年平均总值”两个算法,在某种情况下,蕴含着相同的因素,适于简化。根据在用的固定资产,在停工期内就是未用的设备停提折旧,也要提取大修理基金这个原则。特別是在小型工业企业中,各月提取大修理基金的固定资产总值,也是上月末固定资产原值的情况下,求固定资产原值全年平均余额,有简单算法如下: 一、设a_0、a_1、a_2……a_11为计提大修理基金的固定资产总值的一月初、二月初、三月初……十二月初数,p为计提大修理基金的固定资产全年平均总值。则:
Seeking “the average balance of the original price of fixed assets ” and “make more repairs to the Fund’s fixed assets average annual total ” two algorithms, in some cases, contains the same factors, suitable for simplification. According to the fixed assets in use, in the downtime is unused equipment to stop depreciation, but also to extract the principle of major repairs fund. Especially in small-scale industrial enterprises, the total amount of fixed assets withdrawn from major overhauls and the original value of fixed assets at the end of last month is the annual average balance of the original value of fixed assets. The simple algorithm is as follows: 1. Let a_0 , A_1, a_2 ... a_11 is the beginning of January, the beginning of February, the beginning of March, ... the beginning of December of the total amount of fixed assets for which the fund is repaired. P is the annual average total value of fixed assets for repairing the fund. then: