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自1993年7月1日执行新的企业财务制度起,符合条件的企业可以对其所使用的机器设备,采用双倍余额递减法提取折旧,目前已发行的各种培训教材、统编考试复习资料及有关刊物(以下统称“现行教材”)等列出的双倍余额递减法计算公式为:
Since the implementation of the new enterprise financial system on July 1, 1993, eligible companies can use the double balance declining method to extract depreciation for their machinery and equipment. The formula for the double-declining balance method listed in the data and relevant publications (hereinafter collectively referred to as “current teaching materials”) is: