装卸机械是港口企业主要资料。长期以来,港口企业的装卸 机械折旧采用的办法是“直线折旧法”。它是按传统会计“币值 不变”原则建立起来的,最大特点就是均衡、等量地在设备使用 年限内把折旧费用摊入成本,旨在达到平衡各期成本的目的。这 种折旧计算方法对生产过程较为稳定、 Loading and unloading machinery are the main data of port companies. For a long time, the depreciation method used by port companies for loading and unloading machinery was the “straight line depreciation method”. It is established according to the traditional accounting principle of “invariable currency value”. The most important feature is equalizing and depreciating the depreciation expense into the cost within the service life of the equipment, aiming at achieving the purpose of balancing the costs of various periods. This method of depreciation is more stable to the production process.