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固定资产折旧是固定资产在使用过程中,由于磨损和其他经济原因而逐渐转移的价值。折旧额的计算可选用的折旧方法包括年限平均法、工作量法、双倍余额递减法和年数总和法等。年限平均法、工作量法、双倍余额递减法和年数总和法等四种方法计算折旧额,按照时间(年限)影响因素的关键程度可以分为时间(年限)关键类和非时间(年限)关键类两大类,就其关键程度来看,年限平均法、双倍余额递减法和年数总和法三种方法计算固定资产折旧时,时间(年限)因素发挥关键作用。
Depreciation of fixed assets is the value of fixed assets in the course of their use, due to wear and other economic reasons and gradually transferred value. Depreciation calculation The optional depreciation methods include the average age method, workload method, double declining balance method and the number of years and so on. Age average method, workload method, double declining balance method and the total number of years, the total amount of four methods to calculate the depreciation amount, according to the time (duration) of the key factors can be divided into time (years) key categories and non-time Key categories of two categories, in terms of their criticality point of view, the average age method, the double declining balance method and the total number of years of three methods to calculate the depreciation of fixed assets, time (age) factor play a key role.