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我国目前实行的固定资产折旧直线计提法有很多弊端。笔者认为,应采用固定资产折旧加速法。其具体计算方法有两种: 一、余额递减法。是以固定资产净值作为应计折旧额,各年度的应计折旧额是随着使用期增加而逐年递减的,但事先要确定一个较高的折旧率,把这个折旧率乘以应计折旧额即可得出各年度的折旧额。折旧率又是利用倒逼几何平均速度法和加倍率法确定的:①倒逼几何
The current practice of depreciation of fixed assets in China has many drawbacks. The author believes that the accelerated depreciation of fixed assets should be adopted. There are two specific calculation methods: 1. Declining balance method. The net depreciation is based on the net value of fixed assets. The depreciable amount for each year is declining year by year as the period of use increases. However, a higher depreciation rate must be determined in advance and the depreciation rate should be multiplied by the depreciation amount to be depreciated. The amount of depreciation for each year can be calculated. The depreciation rate is also determined using the inverse geometric mean velocity method and the doubling method: 1 Inverse geometry