摘要
随着新《企业会计准则》的颁布实施以及新《企业所得税法》的实施,双倍余额递减法在固定资产计提折旧应用上越来越广泛,计提折旧公式存在的缺陷也将日益显现。所以,对《企业会计准则讲解》中双倍余额递减法计提折旧公式进行完善非常必要。
With the implementation of the new corporation accounting rules and the new corporation income tax law, the application of the double remaining decreasing progressively method in the aspect of the fixed assets depreciation is more and more wide. The shortcomings existing in the accrual of depreciation method are more and more conspicuous. It is very necessary to perfect the double remaining decreasing progressively method.
出处
《经济与管理》
2008年第9期90-92,共3页
Economy and Management
关键词
双倍余额递减法
年限平均法
年数总和法
工作量法
double remaining decreasing progressively method
age limit method of average
method of summation
work mensuration
