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“累计折旧”只进行总分类核算,不进行明细分类核算。需要查明某项固定资产的累计折旧,可以根据固定资产卡片上新记载的有关资料进行计算。如何查明累计折旧,会计笔记摘录如下。 运输企业财务制度第4章第31条规定:“固定资产折旧方法一般采用平均年限法和工作量法。铁路、船舶?
“Accumulative depreciation” only accounts for total classifications and does not perform detailed classification. The accumulated depreciation of a certain fixed asset needs to be ascertained and can be calculated based on the newly recorded relevant information on the fixed asset card. How to identify accumulated depreciation, the accounting notes are extracted as follows. Article 31 of Chapter 4 of the financial system of transport enterprises stipulates: “The method of depreciation of fixed assets generally adopts the average life method and the workload method. Railways, ships?