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对于收费公路的折旧问题,这些年来已经有较多的学者进行了研究,但是实务中对是否计提折旧仍存在着不同的账务处理,本文笔者从最新的《收费公路管理条例》出发,先总体阐述我国收费公路的主要分类以及收费公路政策制定的历史变迁,并进而列举诸多发债公司以及上市公司在2015年年度审计报告中披露的关于收费公路折旧的会计处理,最后笔者认为对收费公路计提折旧具有必要性并阐述对收费公路资产计提折旧的具体方式。
For the depreciation of toll roads, there have been more scholars studying them over the years, but there are still different accounting treatments for depreciation in practice. In this paper, starting from the latest “Regulations on the Administration of Toll Roads”, firstly, This chapter summarizes the main classification of toll highways in our country and the historical changes of toll highway policy making. Then it lists the accounting treatment of depreciation of toll road disclosed by the companies and listed companies in 2015 Annual Audit Report. Finally, The provision of depreciation is necessary and the specific way of depreciation of toll road assets is set forth.