论文部分内容阅读
随着改革开放的深入和发展,国家为了鼓励企业采用新技术,加快科学技术向生产力的转化,增强企业后劲,在新工业企业财会制度中,允许某些行业的企业,采用双倍余额递减法或年数总和法进行快速折旧(加速折旧)。从实行快速折旧的企业来说,由于折旧费加大、成本升高,利税必将相应下降,国家随之减收。但问题的另一面是搞快速折旧的企业,固定资产更新快,机器设备经常处于先进、完好、优良、尖端状态,能耗、料耗必定低,花费人工少,成本随之下降,出厂价更为合理。
With the deepening and development of reform and opening up, the state encourages enterprises to adopt new technologies, accelerates the conversion of science and technology to productivity, and strengthens the company’s staying power. In the accounting system of new industrial enterprises, enterprises in certain industries are allowed to use the double balance declining method. Or annual sum method for rapid depreciation (acceleration depreciation). For enterprises that implement rapid depreciation, as depreciation charges increase and costs rise, profits and taxes will decline accordingly, and the country will reduce them. However, the other side of the problem is enterprises that engage in rapid depreciation. The fixed assets are updated quickly. Machinery and equipment are often in an advanced, sound, excellent, cutting-edge state. Energy consumption and material consumption must be low, labor costs are low, costs are reduced, and ex-factory prices are higher. Reasonable.