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我国现行财务制度规定,在国民经济中具有重要地位、技术进步快的电子生产企业、船舶工业企业、生产“母机”的机械企业、飞机制造企业、汽车制造企业、化工生产企业和医药生产企业以及其他经财经部门批准的特殊行业的企业,其机器设备可采用加速折旧法,从双倍余额递减法和年数总和法中任选一种。其中,对双倍余额递减法的计算,现制度规定,先按固定资产帐面净值与月折旧率计算月折旧额,在固定资产折旧年限到期前两年内,再将固定资产的净值扣除预计残值后的净额平均摊销。我们认为,这种计算方法值得进一步商榷。我们知道,双倍余额递减法的基本特点是:①采用的折旧率是直线法的两倍。②从第二年开始按折余价值提取折旧额。现行制度中规定的计算方法,虽然符合第二个特征,但不甚符合第一个特征。
China’s current financial system stipulates that there are electronic manufacturing enterprises, shipbuilding industry enterprises, machinery enterprises that produce “parent machines”, aircraft manufacturing companies, automobile manufacturing companies, chemical production enterprises, and pharmaceutical productions that have an important position in the national economy and have rapid technological progress. Enterprises and other enterprises in special industries approved by the financial and economic sectors may adopt accelerated depreciation method for their machinery and equipment, and may choose one from the double balance declining method and the sum of years method. Among them, for the calculation of the double-declining balance reduction method, the current system requires that the monthly depreciation be calculated based on the net book value of the fixed assets and the monthly depreciation rate. The net value of the fixed assets shall be deducted within two years before the fixed assets depreciation period expires. The net amount after the residual value is averagely amortized. We believe that this calculation method deserves further discussion. We know that the basic characteristics of the double-declining balance method are: 1 The depreciation rate used is twice that of the straight-line method. 2 From the second year, the depreciation amount is deducted from the depreciated value. Although the calculation method prescribed in the current system meets the second feature, it does not meet the first feature.