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计提折旧要考虑货币的时间价值吗？─—与夏自厚等同志商榷深圳蛇口信德会计师事务所丁江宁《上海会计》１９９３年第１２期夏自厚等同志写的《计提固定资产折旧要注意的相关因素》一文，认为计提折旧应该考虑货币的时间价值。笔者认为《夏文》作者没能了解货币时间价值的...
Depreciation to consider the time value of money? ─ ─ Discussing with Xia Zhipao and other commenters Shenzhen Jiang Shekou Sidley Ding Jiangning “Shanghai Accounting” 1993 the twelfth period Xia Zhigong and other comrades “to draw attention to the related factors of depreciation of fixed assets,” a text that depreciation should be taken into account the currency The time value. The author believes that “Xia Wen” author failed to understand the time value of money ...