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目前,我国大部分施工企业采用平均年限法来计算折旧额,这种方法实际上属于直线法。其好处是简单易行,一经计算出该固定资产的月折旧额便可以一个标准逐月计提。但是,采用直线法计提折旧,没有考虑技术进步带来的无形损耗之影响,不能正确反映固定资产的实际效率,影响了成本的真实性。按照稳健性原则的要求,
At present, most of the construction enterprises in our country use the average age method to calculate the depreciation amount. This method actually belongs to the straight-line method. The advantage is that it is straightforward to calculate monthly depreciation of the fixed asset on a monthly basis. However, adopting the straight-line method to depreciate the depreciation does not take into account the intangible loss caused by technological progress, and can not correctly reflect the actual efficiency of fixed assets, affecting the authenticity of costs. In accordance with the requirements of the principle of prudence,