论文部分内容阅读
船舶是水运企业主要的生产工具,企业有时要从其他企业或国外购进一些使用过的新旧程度不等的船舶,以满足运输生产的需要.当前,大多数企业对于购进的旧船,不管新旧程度,都以购进船舶费用为原值按现行折旧率计提折旧.显然,这样做由于忽略了已用过的时间,本来偏低的折旧率就变得更低,使投入的资金不能全部按期收回.《国营企业固定资产试行条例》规定:有偿调入的固定资产以调拨价格或双方协议价格,加上包装费、运杂费和安装费后的价值为原值,再采用平均年限法计提折旧,但对有偿调入的已用
Ships are the main production tools for water transport companies. Sometimes companies purchase from other companies or abroad used ships of different ages and ages to meet the needs of transport production. Currently, most companies are not interested in buying old ships. In both the old and the new, depreciation is calculated based on the current depreciation rate based on the original cost of the purchased vessel. Obviously, by neglecting the used time, the originally low depreciation rate will become lower, and the invested funds cannot be replaced. All the bills were withdrawn on schedule. The “Trial Regulations on Fixed Assets of State-Owned Enterprises” stipulates that the value of fixed assets transferred at a transfer price or the price agreed upon by both parties, plus the value of packing, transportation, miscellaneous fees, and installation costs, shall be the original value, and then the average life method shall be adopted. Depreciation is deducted, but used for paid transfer