论文部分内容阅读
目前,各施工企业采用的工程机械折旧费率仍是1983年前国家对建筑、工程机械耐用年限的规定。主要工程机械平均寿命为16.7年,平均折旧率为原值的6%,大修理基金平均年提存率为原值的3.8%,两项费率的提取均以机械工作台班为依据。但实际使用情况证明,多数机械达不到使用年限。主要原因是使用与管理不善。我们调整的措施是: (1)按耐用年限计算年度的提取基本折旧费用。各基层单位不论当年是否使用工程机械,每季或年末由双方财务部门按计算出的费额结
At present, the depreciation rate for construction machinery used by various construction companies is still the state’s regulations on the durability of construction and construction machinery before 1983. The average life expectancy of the main construction machinery is 16.7 years, the average depreciation rate is 6% of the original value, and the average annual withdrawal rate of overhaul funds is 3.8% of the original value. The extraction of the two rates is based on mechanical work shifts. However, the actual use of the situation proves that most of the machinery can not reach the service life. The main reason is the poor use and management. The measures we have adjusted are: (1) Calculate the annual basic depreciation expense based on the useful life. Regardless of whether or not engineering units were used in the same year, the grass-roots units were calculated by the finance departments of both parties at the end of each quarter or year.