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双倍余额递减法是以直线法折旧率的两倍作为折旧率,以各期期初固定资产账面余额作为计算当期折旧额的基数而计算固定资产折旧的一种加速折旧方法。考虑到在会计实务中运用双倍余额递减法存在弊端,本文通过实践运用提出简化计算方式。一、运用双倍余额递减法存在的问题我国《企业会计准则——固定资产》讲解和《企业会计制度》中均讲述了双倍余额递减法的计算公式,表达为:年折旧率=(2÷固定资产预计使用年限)×100%月折旧率=年折旧率÷12月折旧额=月初固定资产账面余颇×月折旧率按照上述计算公式计算各个会计期间折旧额存在两个问题。一是不能直接根据固定资产原值和折旧率计算各期应计提折旧额,而
The double declining balance method uses twice the depreciation rate of the straight-line method as the depreciation rate and uses the book balance of fixed assets at the beginning of each period as the basis for calculating the depreciation amount for the current period to calculate the depreciation method of depreciation of fixed assets. Considering the drawbacks of using double declining balance in accounting practice, this paper proposes a simplified calculation method through practice. First, the use of double the declining balance of the existing problems China's “Accounting Standards for Business Enterprises - Fixed Assets” to explain and “Accounting System for Business” are described in double declining balance of the formula, expressed as: Annual depreciation rate = (2 ÷ Estimated useful life of fixed assets) × 100% Monthly depreciation rate = Annual depreciation rate ÷ December depreciation = Initial amortization of fixed assets at month-beginning × Monthly depreciation rate There are two problems with calculating the depreciation amount for each accounting period according to the above formula. First, we can not directly calculate the depreciation amount of each period based on the original value of fixed assets and depreciation rate, and