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我国工业企业计算固定资产折旧一直沿用直线法,近二十年来不少企业为简化核算手续又在直线法中采用综合折旧办法,从而产生折旧额与固定资产损耗价值背离,影响了固定资产科学管理与更新改造,不利于技术进步与国民经济的发展.因此,怎样用合适的方法使固定资产损耗价值与折旧额接近一致,是企业管理人员需要探求的一个重要课题.一、固定资产损耗种类固定资产损耗分为有形(物质)损耗和无形(精神)损耗两类.有形损耗又因造成损耗的原因不同可分为使用损耗和自然损耗两种;无形损耗(实
The depreciation of fixed assets in China’s industrial enterprises has always been based on the straight-line method. In the past two decades, many companies have adopted a comprehensive depreciation method in order to simplify the accounting procedures in the straight-line method, resulting in depreciation of the value of depreciation and the loss of fixed assets, affecting the scientific management of fixed assets. With the renewal and transformation, it is not conducive to technological progress and the development of the national economy. Therefore, how to use appropriate methods to make the value of depreciation of fixed assets close to the depreciation amount is an important issue that managers of enterprises need to explore. First, fixed assets loss types are fixed. The loss of assets is divided into tangible (material) loss and intangible (spiritual) loss. The tangible loss can be divided into two kinds of use loss and natural loss due to different causes of loss. Intangible loss