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城市公共交通企业固定资产折旧率较低,尤其是车辆折旧率,是按二百万行驶公里计算的(三十年左右)。因为,固定资产不但在生产过程中出现有形损耗,而且还会因社会发展、技术进步而引起无形损耗。因此,建议适当提高折旧率,加速车辆和设备的更新,以适应四化建设的需要。其中,车辆折旧率可按一百万行驶公里计算(约十五年)。
Urban public transport companies have a lower fixed asset depreciation rate, especially the depreciation rate of vehicles, which is calculated on the basis of 2 million km of traveling time (about 30 years). Because fixed assets not only appear tangible losses in the production process, but also cause intangible loss due to social development and technological progress. Therefore, it is suggested that the rate of depreciation should be appropriately increased to speed up the updating of vehicles and equipment so as to meet the needs of the four modernizations. Among them, the vehicle depreciation rate can be calculated as one million kilometers (about fifteen years).