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固定资产价值链循环现有计算折旧方法理论不符合固定资产实际的磨损。本文提出“十项等差法”计算固定资产折旧新方法,这一新方法是吸取国际上现已有七种计算方法之精华的基础上,从固定资产核算资料中总结出来的一种创新型计算折旧方法。它最大特点是针对按使用年限的固定资产,根据使用年限长短不同,用等差数列通项公式计算出各年度公差率,以产量为计量单位一律划分十项计算得出1.6%公差率,将“时·量”两种不同计量单位的固定资产绾结在一起,换算“十项等差法”计算折旧。这种计提折旧方法反映了固定资产循环磨损普遍存在服务功能逐渐缓慢等差减弱,体现了固定资产价值链链条的环节价值量循环转移过程中物体分十项等差衰减的真实性,符合固定资产价值量循环以年度决算期需要十项等差法计算磨损转移的基本特性。
The current calculation of the depreciation method in the loop of fixed assets value chain does not meet the actual wear and tear of fixed assets. This paper proposes a new method of calculating the depreciation of fixed assets by using the “ten equal-difference methods”. This new method is based on the essence of seven existing calculation methods in the world and is summarized from the accounting data of fixed assets Innovative computing method of depreciation. Its most prominent feature is for fixed assets according to the useful life, according to different length of service life, calculated by the formula for the difference between the annual tolerance rate, the output as a unit of measurement will be divided into ten calculated 1.6% tolerance rate will be “When the amount of ” two different units of measurement of fixed assets 绾 tie together, converted “ten equal-difference method ” to calculate depreciation. This depreciation method reflects the ubiquitous existence of wear and tear of fixed assets circulation service function gradually slowed down and so on, reflecting the real value of the link value of the value chain of the fixed asset circulation cyclical transfer of objects ten decile attenuation, in line with fixed assets The cycle of value requires annual calculations of 10 ESCOs to calculate the basic characteristics of wear and tear transfer.