海洋渔轮是海洋渔捞企业的主要劳动资料。如何将渔轮在整个生产过程中所损耗的价值,合理地分摊到各个使用期间,是渔捞企业财务管理的一个重要问题。由于渔轮价值转移的特点,要绝对精确地判定它的实际损耗程度是很难的。不过,在实际工作中,总要采取合适的折旧方法,以便较正确地反映渔轮的实际损耗情况,使各期的产品成本与收益均衡地相互配合。长期以来,渔捞企业,一直沿用直线法计提折旧。这种方法,对渔轮不适用,因为渔轮的损耗程度是不均匀的。首先,直线法根本没有考虑到渔轮的使用性能和各年实际损耗程度呈递减趋势。渔 Marine fishing vessels are the main labor data of marine fishing companies. How to allocate the value of the loss of the fishing vessel in the entire production process to each use period reasonably is an important issue in the financial management of fishing companies. Due to the characteristics of the transfer value of a fishing vessel, it is difficult to determine its actual degree of loss with absolute accuracy. However, in practical work, appropriate depreciation methods must always be adopted in order to more accurately reflect the actual loss of the fishing vessel, so that product costs and benefits of the various phases can be matched in a balanced manner. For a long time, fishing companies have been using the straight-line method to calculate depreciation. This method does not apply to fishing vessels because the degree of depletion of fishing vessels is uneven. First of all, the straight-line method does not take into account the use performance of the fishing vessel and the declining trend of the actual loss of each year. fish