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长期以来,我们一直按历史成本对固定资产进行计价,并以直线法(使用年限法)作为确定折旧率的基础。然而,直线法仅考虑固定资产的物理使用年限,而不考虑其经济使用年限;仅考虑固定资产的有形损耗,而不考虑其无形损耗;仅考虑固定资产的货币额补偿,而不考虑其实物补偿。凡此种种,都集中表现为固定资产的折旧年限过长,折旧率偏低,因此,财会界纷纷要求适当提高固定资产折旧率。但固定资产折旧率究竟提高到什么程度才算适当呢,缺乏一个定量依据。为此,试提出新直线法折旧率如下:
For a long time, we have been pricing fixed assets at historical cost and using the straight-line method (life-time method) as the basis for determining the depreciation rate. However, the straight-line method only considers the physical useful life of fixed assets, irrespective of their economic useful life; only the tangible losses of fixed assets are taken into account, irrespective of their intangible losses; only monetary compensation for fixed assets is considered, regardless of their physical make up. All these are concentrated in the fact that the depreciation period of fixed assets is too long, and the depreciation rate is low. Therefore, the financial and financial circles have requested that the rate of depreciation of fixed assets be appropriately increased. However, the extent to which the depreciation rate of fixed assets has been raised is considered to be appropriate and lacks a quantitative basis. To this end, the proposed new straight-line depreciation rate is as follows: