论文部分内容阅读
怎样记好固定资产折旧明细帐?虽是一个极普通的登帐问题,但记帐方法却不尽一致。目前大体有三种方法:一是按每一固定资产品名分月或一年一次登记折旧额;二是按每一固定资产品名只记载折旧时间,不记折旧金额;三是只记“折旧”科目的总帐,不记明细分类帐。第二种办法,由于折旧办法几经改变,同一固定资产不同时间的折旧率不一,加上由于技术改造等原因对原值的增减,造成折旧额计算费时,而且计算不一定准确,各明细帐折旧之和也不一定等于总分类核算数。第三种办法使每一固定资产折旧数不得而知,影响会计核算的准确性和数据的完整性。这两种办法都不能确切地及时地在明细分类帐反映已提折旧数。因此,采用“综合折旧率”的企业,已达原定使用年限仍在继续使用的固定资产,究竟继续提取了多少折旧;采用
How to keep a record of the depreciation of fixed assets? Although it is a very common issue of accounting, accounting methods are not consistent. At present, there are generally three methods: First, the amount of depreciation is registered once a month or once a year for each fixed asset name; second, only the depreciation time is recorded for each fixed asset name, and the depreciation amount is not recorded; and only the “depreciation” account is recorded. The general ledger does not remember detailed ledgers. The second method, because the depreciation method has been changed several times, the depreciation rate of the same fixed assets at different times is different, plus the increase or decrease of the original value due to technological transformation, resulting in time-consuming calculation of depreciation, and the calculation may not be accurate, the details The sum of depreciation on accounts is not necessarily equal to the total classification. The third method makes the number of depreciation of each fixed asset unknown, affecting the accuracy of accounting and data integrity. Neither of these methods can accurately reflect the depreciation provided in the detail ledger. Therefore, the enterprises that have adopted the “Comprehensive Depreciation Rate” have already reached the fixed assets that are still used for the original useful life, and how much depreciation has been continuously extracted;