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当前我国工商企业固定资产折旧基金的计提,普遍采用的方法是分类年限(直线)法,折旧额的计算包括固定资产原始价值,固定资产期满后报废时的预测回收残值,固定资产的使用年限(服役期)以及固定资产拆除和清理费用等四项因素。在确定原始价值、残值收入及清理费用后,固定资产使用年限的长短是一个关键。由于科学技术进步,新设备的出现、替代,某些老设备达不到规定使用年限就要
At present, the accrual of the depreciation fund for fixed assets of industrial and commercial enterprises in China is commonly used as the method of classification (straight line). The calculation of depreciation includes the original value of fixed assets, the residual value of predicted recovery when the fixed assets expire, and the value of fixed assets. The four factors of the service life (service period) and fixed assets removal and cleaning costs. After determining the original value, residual income, and clean-up costs, the length of life of fixed assets is a key issue. Due to the advancement of science and technology, the emergence and replacement of new equipment, certain old equipment will not meet the required service life.