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本文提出公路运输企业汽车实行快速折旧的必要性 ,并对快速折旧几种方法的运用进行了计算分析 ,肯定了加速折旧有利于车辆更新、企业技术进步和老企业改造。
This paper puts forward the necessity of implementing rapid depreciation for road transport enterprises, and calculates and analyzes the application of several rapid depreciation methods. It affirms that accelerated depreciation is conducive to vehicle renewal, technological progress and transformation of old enterprises.