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(一)《财会通讯》今年第2期刊登杨正良《介绍等量差额递减折旧法》一文。笔者认为此法即使在固定资产数量较少的小型企业也不可取。综观杨文,运用等量差额递减折旧法的关键是确定等量递减的折旧额,而杨文没有介绍其确定方法,且随意举了一个每年递减600元的例子,若将600元改为800元、1000元;又将如何呢?因此,等量递减差额的确定没有依据。由于无法科学,合理地确定每项固定资产每年应该递减的折旧额,实行此法的结果必然是各行其事,引起固定资产折旧管理的混乱。
(1) The article “Yan Zhengliang” introducing “The method of decrementing the equal amount difference and depreciation” was published in the 2nd issue of the “Accounting Newsletter” this year. The author believes that this method is not advisable even for small businesses with a small number of fixed assets. Looking at Yang Wen, the key to using the same amount of declining depreciation method is to determine the amount of depreciation of the same amount of decline, and Yang Wen did not introduce its method of determination, and randomly gave an example of decrement of 600 yuan per year, if you change 600 yuan to 800 Yuan, 1,000 yuan; what will it be? Therefore, there is no basis for the determination of the same amount of diminishing returns. Because it is impossible to scientifically and reasonably determine the amount of depreciation that each fixed asset should be decremented each year, the result of this method must be a matter of course, causing confusion in the management of depreciation of fixed assets.