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《财务与会计》1995年第3期发表了李龙同志《双倍余额递减法下应提折旧额的计算》一文(以下简称“李文”),读后受到一定启迪,但对李文中所建立的折旧额计算公式不敢苟同。下面谈谈笔者的管见,与李龙同志商榷。一、对《工业企业财务制度》中折旧额计算公式的理解《工业企业财务制度》(以下简称《制度》)规定,采用双倍余额递减法计提折旧额的计算公式如下:
Comrade Li Long published the article “Calculation of depreciation under the double-declining balance method” (hereinafter referred to as “Li Wen”) in “Financial and Accounting” No. 3, 1995. After reading it, he was enlightened, but The calculation formula of depreciation amount established in the article can not agree. Let’s talk about the author’s opinion and discuss it with Comrade Li Long. I. Understanding of the calculation formula for depreciation amounts in the “Financial System for Industrial Enterprises” The “Financial System for Industrial Enterprises” (hereinafter referred to as the “System”) stipulates that the calculation formula for depreciation using the double-declining balance method is as follows: