固定资产登记卡上应增设“折旧计提”栏湖南汝城县建设银行何寿康最近，笔者在对有关单位固定资产进行清查盘点时发现，个别固定资产的新旧程度和净值无法掌握。目前，大多数企业采用的都是分类折旧法，并不对个别固定资产的折旧情况进行明细登记，而且有些折旧率又随财务... The “depreciation accrual” column should be added to the fixed assets registration card He Shoukang, the construction bank of Hunan Rongcheng County. Recently, when the author conducted an inventory of the fixed assets of the relevant units, the oldness and net value of individual fixed assets could not be grasped. At present, most companies use classified depreciation methods, and do not conduct detailed registration of the depreciation of individual fixed assets, and some depreciation rates follow financial...