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读“财务与会计”86年第一期“计算固定资产原值(或净值)平均余额的简易计算方法”一文得到启发。该法是利用乘算还原法,就是将原来的平均余额经过乘算重新还原为累计总值、然后按照新的计算方法要求加值后,求出新的平均余额。但我认为,在已知原平均余额的情况下,计算新的累计平均余额,如采用差额“累进计算法”更为简捷。设:某月份固定资产原值(或净值)平均余额为A,上月止固定资产原值(或净值)平均余额为B。则:某月止固定资产原值(或净值)平均余额=(A-B)/累计月数+B 以该文所举为例: 6月份的固定资产原值平均为420万、7月份的固
Reading “” “Finance and Accounting” 86 first issue “Simple calculation method of calculating the average balance of original value (or net) of fixed assets ” was inspired. The method is to use the multiplication and reduction method, which is to restore the original average balance to the cumulative total, then calculate the new average balance according to the new calculation method. However, I think it is more straightforward to calculate the new cumulative average balance if the original average balance is known, such as using the difference “progressive calculation method.” Suppose: the average balance of the original value (or net value) of fixed assets in a certain month is A, and the average balance of the original value (or net value) of fixed assets in the previous month is B. The average balance of the original value (or net value) of fixed assets in a given month = (A-B) / cumulative number of months + B Taking the article as an example: The original value of fixed assets in June averaged 4.2 million. In July,