老会计曾对小王说:“会计是一门科学,要向科学高峰攀登,除了在业务工作中钻研外,还要学习会计理论。”小王接受老会计的指教,近来认真地阅读了一些会计书刊。有些讨论固定资产折旧方面的资料,提到了平均折旧法、直线折旧法和快速折旧等,小王不太理解,今天带着这些问题来问老会计。老会计听了小王的问题后,很高兴地说:“现在我们企业中是怎样计算折旧的?就假定购置了一辆汽车吧,原价是16,000元,预计残值大于清理费用1,000元,可用10年,你说,怎样提折旧?”小王说:“我们現在用的方法是原价减去残值加清理费用,然后用 The old accountant once said to Xiao Wang: ”Accounting is a science, it is necessary to climb the peak of science, in addition to studying in the business work, but also to study accounting theory.“ ”Wang accepted the old accounting advice, recently read carefully Some accounting books. Some discussions on depreciation of fixed assets refer to the average depreciation method, the straight-line depreciation method, and the rapid depreciation. However, Wang did not quite understand these old accounting problems with these questions today. After listening to the question of Wang, the old accountant was very happy to say: “Now how to calculate the depreciation in our business? Assume that a car is purchased at the original price of 16,000 yuan and the residual value is estimated to be over 1,000 yuan for the cleaning up. Available 10 years, you say, how to depreciate? ”Wang said: " The method we are now is the original price minus the residual plus cleaning costs, and then use