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根据我们的分析,煤矿专用工具的摊销诸如一次摊销法、五五摊销法、使用期限摊销法、净值摊销法、产品产量摊销法等办法,都或多或少存在一些不足。笔者通过博采众长,借鉴了固定资产分类折旧的原理,总结出一种“分类期限系数摊销法”。即以现行煤炭企业会计制度规定的12种专用工具为类别,在此基础上按使用年限测算出一个相对固定的比例系数,此比例系数乘以该类期末在用专用工具的原值,作为当期摊销额计入成本。计算式为
According to our analysis, the amortization of special tools for coal mines, such as one amortization method, the five-five amortization method, the amortization method of use period, the net amortization method, and the product output amortization method, all have some deficiencies. . The author learned from the principle of depreciation of fixed assets by drawing on the principles of depreciation of fixed assets, and summed up a “classification of the amortization factor method.” That is to say, there are 12 special tools stipulated in the current coal enterprise accounting system as a category. Based on this, a relatively fixed proportional coefficient is calculated based on the useful life. This proportional coefficient is multiplied by the original value of the special tool used at the end of the period, as the current period. Amortization is included in costs. The formula is