新的《乡镇企业财务会计制度》对于乡镇企业提取固定资产折旧,作了许多新的规定。下而对其中的两个问题作一些介绍。一、已提足折旧的固定资产继续使用,是否仍提取折旧? 新制度对这个问题作了明确的规定:“采用分类和个别折旧率计提折旧的企业,已经提足折旧的固定资产不再提取折旧。”这是因为,上述两种计提折旧的方法是根据每一类或每一项固定资产使用时间,计算出每一时期(一般是一个月)应提取的折旧。当固定资产已满使用年限时,企业也就对其提足了折旧、基本上满足了固定资产重置更新所需的资金。在这种 The new “township enterprises financial accounting system” for the township enterprises to extract fixed assets depreciation, made many new regulations. Next, I will introduce some of the two issues. First, have been fully depreciated fixed assets continue to be used, whether depreciation is still being extracted? The new system made this issue clearly stipulated: "Using the classification and individual depreciation rate depreciation of enterprises, already depreciated fixed assets This is because the two methods of depreciation are based on the type of depreciation that should be drawn for each period (usually one month), based on the time of use of each class or unit of fixed asset. When the fixed asset has expired, the enterprise depreciates it enough to basically meet the capital required for the resettlement of the fixed asset. In this kind of