论文部分内容阅读
《会计准则》允许企业根据产业政策,采用快速折旧法计提折旧,以加快企业固定资产价值的回收,满足固定资产加速更新的资金需要,推进技术进步。快速折旧法由美国首创于1942年。二战期间,美国政府为了鼓励资本家向军火工业投资,规定凡是接受军事采购合同的企业,其厂房和设备的折旧年限均可缩短五年。战后,这个办法一度取消,朝鲜战争期间又重新采用。朝鲜战争结束后,非军工生产部门也要求扩大应用这个办法,于是快速折旧法就在美国全部工业中应用开来。自此以后,各资本主义国家都竞相效尤。目前西方各资本主义国家的固定
The “Accounting Standards” allow companies to adopt the rapid depreciation method to accrue depreciation according to industrial policies, in order to accelerate the recovery of the value of fixed assets of enterprises, meet the capital requirements for the accelerated updating of fixed assets, and advance technological progress. The rapid depreciation method was first created in the United States in 1942. During World War II, the United States government, in order to encourage capitalists to invest in the arms industry, stipulated that any enterprise that accepts military procurement contracts may shorten the depreciation period of its plant and equipment by five years. After the war, this method was once cancelled and re-adopted during the Korean War. After the end of the Korean War, the non-military production departments also demanded the expansion of the application of this method, and the rapid depreciation method was applied to all industries in the United States. Since then, capitalist countries have been competing to do so. Currently fixed in western capitalist countries