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新的企业财务制度规定:经财政部门批准的部分设备可以选用加速折旧法。这有利于缩短固定资产的更新周期,加快固定资产价值的回收。因为,固定资产在使用过程中不仅存在着物理的损耗,而且还存在着新技术不断取代老技术的无形损耗,也就是说固定资产虽能保持其物理性能,但已被新技术所取代。如果继续使用会对企业的经济效益以及发展造成影响。这就迫使企业不得不将仍能使用的固定资产进行更新改造。采用加速折旧,在固定资产的使用前期多计提折旧,就叮以弥补固定资产的无形损耗。
The new corporate financial system stipulates that accelerated depreciation may be used for certain equipment approved by the financial department. This will help shorten the cycle of renewal of fixed assets and accelerate the recovery of the value of fixed assets. Because, in the process of using fixed assets, there is not only physical loss, but also the intangible loss of new technologies that constantly replaces old technologies. That is to say, although fixed assets can maintain their physical properties, they have been replaced by new technologies. If you continue to use it, it will have an impact on the economic efficiency and development of the company. This forces companies to renovate the fixed assets that they can still use. With accelerated depreciation, more depreciation is made in the early period of the use of fixed assets, so as to make up for the intangible loss of fixed assets.