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当前对折旧方法的研究多基于资产功能的损耗,认为资产功能的损耗是资产价值转移的动因。本文则根据资产的市场价值变化提出一种新的计提折旧方法——两端加速折旧法,并作具体分析。
The current research on depreciation methods is mostly based on the loss of the function of assets, and the loss of the function of assets is the motivation for the transfer of asset value. Based on the change of market value of assets, this paper presents a new method of drawing-in depreciation-accelerating depreciation at both ends and making specific analysis.