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重视和解决因价格变动而影响固定资产重置的问题。已引起各方面的关注。有人设想,对现有固定资产重新估价,按重新估计的价值计提折旧。这种办法,在实践中将不胜其繁,事实上也难以办到。一个大中型企业的固定资产品目繁多,其工作量之大可想而知。长期以来要求企业年终前盘点资产,尚不可能做到一清二楚,重新评估价值,岂非强企业所难。我认为,在采取固定资产重新估价难以办到的情况下,可采取固定资产折旧加成率的办法。1、固定资产折旧加成率以物价上涨指数为基数,即物价上涨百分之几,折旧也加成提取百分之几。这种方法虽
Pay attention to and solve the problem of affecting the resettlement of fixed assets due to price changes. Has caused concern in all aspects. It is envisaged that the existing fixed assets will be revalued and depreciated at a revalued value. This method will not be as complicated as it is in practice, and it is actually difficult to do. A large and medium-sized enterprise has a large number of fixed-funded products, and its workload is large. For a long time, it has been impossible for enterprises to inventory their assets before the end of the year. I think that in the case that it is difficult to do a reassessment of fixed assets, we can adopt the method of depreciating fixed assets. 1. The depreciation rate of fixed assets is based on the price increase index, which means that the price rises by a few percent, and depreciation also adds up to a few percent. Although this method