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本文详细研究了路 (桥 )类固定资产的折旧特征和工作量法的财务效果 ,以江苏宁宿徐高速公路为例 ,对三种不同折旧方法下的折旧情况进行了比较 ,并讨论了工作量法下的会计估计变更问题
This paper studies in detail the depreciation characteristics of road and bridge fixed assets and the financial effect of workload method. Taking Jiangsu Ningsu Expressway as an example, this paper compares the depreciation under three different depreciation methods and discusses the work Accounting method to change the issue of accounting estimates