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本文从一个崭新的角度探索性的对无形损耗、折旧和计算公式进行了深入的研究。人们一方面承认损耗有有形损耗和无形损耗,但一直使用看一个仅能反映有形损耗的折旧近算公式,以致世界各国制定使用的折旧率和折旧年限,以及以后相关研究一直都是不尽正确的。以往的研究或者呼吁提高折旧率或者以经济年限代替折旧年限,以期提高整个折旧额。均不能科学准确的度量出无形损耗折旧究竟为多少。笔者的研究成果第一次解决了这种“言行不一”状况,跨越了“纸上谈兵”阶段,有一个真正科学完整意义上的折旧计算公式,首先该成果填补了这一学术领域的空白,首创了准确完整的折旧计算公式,进而推进折旧制度和政策法规的改革,具有划时代的创新性和积极意义,该成果的应用具有很好的社会、经济效益,使“科技成为第一生产力”由0号变得可以“探讨和实施”。
This article explores the invisible loss, depreciation and calculation formula from a brand new perspective. On the one hand, people acknowledge that loss has tangible and intangible losses, but have always used a formula for depreciation that only reflects physical loss, so that the depreciation rate and depreciation period used by countries all over the world are not correct. of. Previous studies either called for increasing the rate of depreciation or replacing the period of depreciation with the number of years of economic life in order to raise the entire amount of depreciation. We can not scientifically and accurately measure the intangible loss depreciation as much. For the first time, the author’s research results have solved such a situation of “different acts and deeds” and crossed the stage of “making decisions on paper”. There is a formula for depreciation calculation in the true sense of science. First, this achievement fills the academic field Of the blame, pioneered an accurate and complete depreciation formula, and then promote the depreciation system and the reform of policies and regulations, with epoch-making innovation and positive significance, the application of the results have good social and economic benefits, making “science and technology become the A ”productivity“ can become ”explored and implemented by 0".