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国营企业在实行综合折旧时,不论固定资产实际使用年限的长短,都以核定的综合折旧率计提折旧,以致造成使用年限长的固定资产提前提足折旧(或所提折旧虽已超过原值,但还要继续提下去),而使用年限短的固定资产,虽然已经报废,但所提折旧有的还未达到原值的50％。这是—种极不合理的现象。自1987年7月全面实行分类折旧后,各类固定资产都有规定的使用年限和年分类折
When the state-owned enterprise implements comprehensive depreciation, regardless of the actual length of use of the fixed assets, the depreciation is calculated based on the approved comprehensive depreciation rate, which results in depreciation of the fixed assets with long service lives (or the depreciation provided has exceeded the original value). However, we must continue to mention that, while fixed assets with a short life span have already been scrapped, some of the depreciation provided has not yet reached 50% of the original value. This is an extremely unreasonable phenomenon. Since the full implementation of classified depreciation in July 1987, all types of fixed assets have a specified useful life and annual classification.