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为了鼓励企业采用新技术,满足固定资产加快更新的资金需要,新的企业财务制度允许企业按照国家有关规定采取加速折旧的办法,“双倍余额递减法”是加速折旧方法之一。其计算公式为: 年折旧率=2×1/预计使用年限×100% 年折旧额=期初固定资产帐面净值×年折旧率在以上公式中,期初固定资产帐面净值是随着会计期间的变化而变化的,从理论上讲:期初固定资产帐面净值=固定资产原值-累计折旧,但是在实际工作中,由于“累计折旧”帐户只进行总分类核算,不进行明细分类核算(工业、商品流通企业会计制度均是这样规定的)。要逐项、逐年度查明固定资产的已提折旧额很麻烦。为了解决这一矛盾,笔者根据各项固定资产共同
In order to encourage enterprises to adopt new technologies to meet the funding needs of accelerated renovations of fixed assets, the new corporate financial system allows enterprises to adopt accelerated depreciation methods in accordance with the relevant provisions of the State. The double declining balance method is one of the accelerated depreciation methods. The formula is as follows: Annual depreciation rate = 2 × 1 / Estimated useful life × 100% Annual depreciation = Net book value of fixed assets at the beginning of the year × Annual depreciation rate In the above formula, the net book value of fixed assets at the beginning of the period is calculated according to the accounting period In theory, the net book value of fixed assets at beginning of period = the original value of fixed assets - accumulated depreciation, but in actual work, because the account of “accumulated depreciation” only conducts general tax accounting and no detailed tax accounting (Industrial, commodity circulation enterprise accounting system is such a provision). To item by item, it is troublesome to find out the depreciation amount of fixed assets yearly. In order to solve this contradiction, the author based on the common fixed assets