一、现行固定资产折旧时间的局限性分析《企业会计制度》规定,固定资产折旧时间是:当月增加的固定资产,当月不计提折旧,从下月起开始计提折旧;当月减少的固定资产,当月仍计提折旧,从下月起停止计提折旧。此规定依据会计核算的重要性原则似乎不存在什么问题,但仔细分析就会发现? First, the current analysis of the limitations of fixed assets depreciation time “Enterprise Accounting System” provides that fixed assets depreciation time is: the month increase in fixed assets, depreciation month without drawing, from the beginning of next month depreciation; the reduction of fixed assets , Depreciation is still accrued in the current month, and depreciation will be stopped from next month. This rule does not seem to exist under the principle of accounting principles, but a careful analysis will find?