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《财会通讯》今年第7期陈廷扬同志关于《物价变动时期的固定资产折旧问题》一文,笔者读后,觉得以涨价作为理由对现有的固定资产全面清理、重新估价的办法不可取。对大中型老企业来说,其固定资产有成千上万台件,价值少则几千万元,多则几亿元,如要重新估价,其工作量之大暂且不说,对于估价的依据、准确性、可行性就会令人担
Comrade Chen Tingyang’s article 7 “Comments on the Depreciation of Fixed Assets in the Period of Price Changes” in the 7th issue of the “Accounting Newsletter” this year. After reading this article, I feel that it is not advisable to use price increases as a justification for the overall clean-up and revaluation of existing fixed assets. For large and medium-sized old enterprises, there are tens of thousands of pieces of fixed assets, ranging from tens of millions of dollars in value to as much as several hundred million dollars. If we want to re-evaluate, we will not say much about the workload. The basis, accuracy, and feasibility will make people feel