目前许多企业为了核算上的简便,都是采用综合折旧率。这是懒办法算糊涂帐。首先,会使各项固定资产的实际使用和折旧提取发生脱节,每项固定资产已经提了多少折旧?还有多少净值?哪项固定资产已超龄使用?哪项固定资产已提前报废?都难于说清楚。其次,不符合经济核算工作应越做越 At present, many companies use comprehensive depreciation rates for ease of accounting. This is a lazy way to be confused. First of all, will make the actual use of the fixed assets and depreciation extraction out of touch, how much depreciation each fixed asset has been raised? How many net worth? Which fixed assets have been over-age use? Which fixed assets have been scrapped in advance? say clearly. Second, the work that does not meet the needs of economic accounting should be done more and more