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机电设备在使用过程中,会发生磨损、变形、老化和损坏,作为补偿,需要计提折旧基金,并合理地予以使用,以促进设备的更新和技术改造。计算、提取设备折旧基金的方法,国务院在1985年4月26日发布的《国营企业固定资产折旧试行条例》(以下简称《折旧条例》)中已有明确规定,即平均年限法和工作量法,按月进行计算、提取。有关设备折旧年限和单位里程折旧额等。《折旧条例》中已有原则规定,各系统(部门)又据此制定了更详细的、符合本系统(部门)实际情况的规定,在实际工作
In the process of use, mechanical and electrical equipment will wear out, deform, age and damage. As compensation, depreciation funds need to be accrued and reasonably used to promote the upgrading of equipment and technological transformation. The method of calculating and withdrawing depreciation funds for equipment has been clearly stipulated in the “Regulations on the Depreciation of Fixed Assets in State-Owned Enterprises” (hereinafter referred to as the “Depreciation Regulations”) promulgated on April 26, 1985 by the State Council, namely, the average age method and the workload method. , calculated monthly and extracted. The depreciation period of the equipment and the depreciation amount of the unit mileage. There is a principle in the Depreciation Regulations that each system (department) has established a more detailed and in line with the actual conditions of this system (department) in accordance with the actual work