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在目前的清产核资试点工作中,企业试点单位在计算固定资产重估后净值时,采用的是国务院清产核资办公室指定的公式: 重估后净值=重估后原值×规定折旧年限-已使用年限/规定折旧年限……①但是,也有个别企业化管理的事业单位根据自身计提折旧时间短的特点。采用了另一公式: 重估后净值=重估后原值×规定折旧年限-已提折旧年限/规定折旧年限……②这两个公式不同之处在于:公式①的剩余折旧年限为:规定折旧年限-已使用年限;公式②的剩余折旧年限为:规定折旧年限-已提折旧年限。实践证明,这一改进,将使固定资产重估后净值的计算方法更加实用和完整,并为将来开展全国性的清产核资工作提供了有益的借鉴。
In the current clean production and nuclear capital pilot work, when calculating the net value of reassessed fixed assets, the company’s pilot units use the formula specified by the State Council’s Clean Production and Capitalization Office: Net value after revaluation = original value after revaluation × prescribed depreciation period - Years of use/Depreciation of the stipulated period....1 However, there are also individual enterprises that are managed by enterprises and have a short depreciation time based on their own characteristics. Another formula is adopted: Net value after revaluation = original value after revaluation × specified depreciation period - depreciation period/ specified depreciation period ... 2 These two formulas differ in that: The remaining depreciation period for formula 1 is: Depreciation period - the useful life; the remaining depreciation period for formula 2 is: the specified depreciation period - the depreciation period has been set. Practice has proved that this improvement will make the method of calculating the net value of revaluation of fixed assets more practical and complete, and provides a useful reference for the future development of a nationwide clearing and verification of nuclear assets.