论文部分内容阅读
为适应科学技术大发展的形势,不少发展中国家近年来,也在采取措施,加快折旧速度.主要形式有: 1、短期内全部折旧,即固定资产在安装和使用后的一至三年内全部折旧完.如,印度和巴基斯坦允许企业用于科研的资本支出当年全部折旧完毕.马来西亚允许符合要求的种植园资产以50%的折旧率两年折旧完. 2、以较高的折旧率一次性折旧.斯里兰卡允许企业将其某些资产以较高的折旧率,按其所取得的成本作一次性折旧.使用期限短的设备按80%,使用期长的机器按50%作一次性折旧. 3、年度加速折旧.在马来西亚,企业机器设备、厂房的正常折旧率是5%至25%.但如果一个
In order to adapt to the great development of science and technology, many developing countries have taken measures in recent years to speed up depreciation. The main forms are: 1. Short-term depreciation, that is, one to three years after the installation and use of fixed assets. Depreciation is completed. For example, India and Pakistan allow companies to fully depreciate their capital expenditures for research during the year. Malaysia allows eligible plantation assets to be depreciated for two years at a depreciation rate of 50%. 2. Disposable at a high rate of depreciation. Depreciation. Sri Lanka allows companies to depreciate some of their assets at a higher depreciation rate at a one-time depreciation rate. Equipment with a short lifespan is 80%, and machines with a long lifespan are depreciated at 50%. 3. Accelerated depreciation of the year. In Malaysia, the normal depreciation rate for corporate machinery, equipment and plants is 5% to 25%. But if one