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《财务与会计》1995年第3期刊登了李龙同志《双倍余额递减法下应提折旧额的计算》一文,第8期又刊登了龚凯颂同志《也谈双倍余额递减法下应提折旧额计算》的文章,对在双倍余额递减法下如何计算应提折旧额进行了探讨。为了便于大家理解和实际工作中正确实施,我们认为有必要就此问题作一些解释,以作为对李文和龚文的答复。
Comrade Li Long published the article “Computation of depreciation under the double-declining balance method” in the third edition of “Financials and Accounting” in 1995. In the eighth issue, Comrade Gong Kaisong was also published “Also talking about the double declining balance method. An article on calculation of depreciation should be made to discuss how to calculate the amount of depreciation payable under the double-declining balance method. In order to facilitate understanding and correct implementation in practical work, we think it necessary to give some explanations on this issue as a reply to Li Wen and Gong Wen.