论文部分内容阅读
介绍了直线折旧法和余额递减折旧法的计算方法,分析了两种折旧计算法对主要财务评价指标的影响,鉴于固定资产投入使用后,由资产得到的收入及发生的费用支出在早晚期的差异,认为余额递减折旧法替代直线折旧法是恰当的.
This paper introduces the calculation method of straight-line depreciation method and declining balance method, and analyzes the influence of two depreciation methods on the main financial evaluation indexes. In view of the fact that after the fixed assets are put into use, the income from the assets and the expenses incurred in the early and late stages The difference is that it is appropriate to substitute the straight-line depreciation method with the declining balance method.