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今年第6期《财会通讯》“关于固定资产折旧问题的意见”中,张旭同志提出企业的固定资产折旧都应该采用个别折旧率计提,我有点不同看法。一个企业,特别是大中型企业,单纯采用综合折旧率虽然简单,但太不能反映固定资产磨耗的实际,如水泥行业,现在大多数厂都采用综合折旧率,折旧率一般都按使用年限30年左右计算,这对于砼结构的建筑物和运输设备这两类使用年限相差太远的固定资产硬按同一折旧率计提折旧,确实太不实际。当然,在一些设备较少的小型企业或设备比较单一的企业,采用个别折旧率来计提是可行的,可是在拥有各种设备几百、几千台件的大中型企业如一律采用个别折旧率显然就过于繁琐,而且也没有必要。根据我个人的体会,在设备台件较多的大中型企业,可采用主机设备(如水泥厂的窑、磨)按个别折旧率计提,其他固定资产分类按综合折旧率计提的办法,如分为房屋及建筑物、运输设备、其他设备等类别,分别核定各类固定资产的综合折旧率。这样计提折旧,既简便,又较符合实际。
In the 6th issue of the “Accounting Information on Depreciation of Fixed Assets” in the “Accounting Newsletter” of the sixth year of this year, Comrade Zhang Xu proposed that the depreciation of fixed assets of enterprises should use individual depreciation rates. I have a somewhat different view. A company, especially large and medium-sized ones, though simple to use the comprehensive depreciation rate, is too simple to reflect the actual wear of fixed assets. For example, in the cement industry, most factories now use comprehensive depreciation rates. Depreciation rates are generally based on the useful life of 30 years. Calculating from the left to the right, it is really impractical for hard assets with far-reaching fixed-use assets of buildings and transportation equipment that are too far apart to be depreciated at the same depreciation rate. Of course, it is feasible to use individual depreciation rates for small enterprises or equipment with relatively few equipment and single companies. However, individual depreciation shall be applied to large and medium-sized enterprises with hundreds or thousands of pieces of equipment. The rate is obviously too cumbersome and unnecessary. According to my personal experience, in large and medium-sized enterprises with large number of equipments, major equipment enterprises (such as kiln and mill in cement plants) can use individual depreciation rates, and other fixed assets are classified according to the comprehensive depreciation rate. If it is divided into categories such as houses and buildings, transportation equipment, and other equipment, the comprehensive depreciation rate of various types of fixed assets shall be separately verified. This depreciation is both simple and practical.