在分析企业固定资产新 旧程度时,一般都利用固定 资产净值率和固定资产磨损 率两个指标,其计算公式 是:固定资产净值率固定资产磨损率 上述两个计算公式,看起来似乎正确,实际上具有一定的局限性,它的适用范围仅以某项固定资产使用期满报废为前提,先冲销原值和已提取的折旧,再进 In the analysis of the old and new degree of fixed assets of enterprises, the two indicators of fixed asset net value rate and fixed asset wear rate are generally used. The formula is: fixed asset net value rate and fixed asset wear rate. The above two formulas may seem correct. There are certain limitations on it. Its scope of application is based on the premise that the use of a certain fixed asset is expired. The original value and the depreciated value are written off first, and then