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设备实际磨损情况与现行设备固定资产平均折旧法是相互矛盾的,特别是考虑到设备的无形磨损就更是如此。为了解决这个矛盾,笔者提出下述3种折旧方法。1.累进折旧率从第1个生产周期开始,按逐期递增的折旧率提取折旧基金。其特点是资金补偿速度逐步加快,在一定时期内使固定资产最大限度地得到补偿,同时可用由于产量增加带来的单位产品成本的下降抵消因累进折旧造成的成本上升。2.递减折旧率以一个较高的折旧率为起点,从第1个生产周期始,按逐期递减的折旧率提取折旧
The actual wear and tear of the equipment and the current equipment average depreciation of fixed assets are contradictory, especially considering the intangible wear of the equipment. In order to solve this contradiction, the author proposes the following three methods of depreciation. 1. The progressive depreciation rate starts from the first production cycle, and the depreciation fund is drawn at progressively increasing depreciation rates. It is characterized by a gradual increase in the rate of compensation for capital and the maximum compensation for fixed assets within a certain period of time. At the same time, the increase in cost caused by progressive depreciation can be offset by the decrease in the cost per unit of production due to the increase in output. 2. Declining depreciation rate starts from a higher depreciation rate. From the first production cycle, depreciation is depreciated at successive depreciation rates.