《企业会计制度》规定,企业的固定资产在计提折旧时以应提的折旧总额为准。所谓应提的折旧总额是指固定资产原价减去预计残值加上预计清理费用。笔者认为,计提固定资产折旧时不应考虑预计清理费用。1.计提固定资产折旧时考虑预计清理费用没有理论依据。《国际会计准则第4号—— “Enterprise Accounting System” provides that the fixed assets of enterprises in the depreciation of depreciation should be subject to the total. The so-called total depreciation refers to the original cost of fixed assets less the estimated residual value plus the expected clean-up costs. The author believes that the provision for fixed assets depreciation should not be considered when the expected clean-up costs. 1. Withdrawal of fixed assets to consider the estimated cost of cleaning up without a theoretical basis. "IAS 4 -