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在经济发达的社会中,有限度的通货膨胀被视作促进发展经济的重要手段。即使正常情况下,物价也会出现上涨。试想90年代能否以80年代的价格购得同样—台设备?可见企业按购进时价格根据设备的有效年限提存的折旧总不足以补充更新设备的资金。如一开始就缩短摊销期加速折旧似乎又于理不合。在物价变动情况下,折旧的提存额应随时间的推移有所增添,逐年提高摊入产品成本的折旧额也是合理的。固定资产使用期长,计提折旧是
In a developed economy, limited inflation is seen as an important means of promoting economic development. Even under normal circumstances, prices will rise. Imagine whether the same equipment could be purchased in the 1990s at the price of the 1980s. It can be seen that the depreciation of enterprises based on the effective price of the equipment at the time of purchase is not enough to supplement the capital of the equipment. It seems unreasonable to shorten the amortization period and accelerate depreciation from the outset. In the event of price changes, the amount of depreciation should be increased over time, and it is reasonable to increase the depreciation amount of the cost of products added to it year after year. The long-term use of fixed assets is depreciated