摘要
在计提固定资产折旧额时 ,考虑资金时间价值可以使人们重视时间效应 ,增强时间观念 ,更好地把握机会 ,合理使用资金 ,提高资金的使用效率 ,促进企业技术进步 .运用资金时间价值 ,对单利直线法、复利直线法进行了深入研究 ,通过比较分析 ,给出了具体应用公式 。
Taking into account the time value of fund can make people emphasis the time effect,strengthen time concept,make full use of opportunity,reasonablely use fund,raise the efficiency of suing fund aw well as promote the progress of technique in enterprise when the deprecation fund of fixed assets is accounted.By using the idea of time value of fund,the simple interest and compound interest straight line depreciation method is deeply studied,and the specific fourmula is given.Finally,it is illustrated by examply thorugh comparing and analysis.
出处
《西北建筑工程学院学报（自然科学版）》
2002年第4期63-65,共3页
Journal of Northwestern Institute of Architectural Engineering
基金
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关键词
动态直线法
折旧
单利直线法
复利直线法
固定减产
deprecation
simple interest straight line deprecation method
compound interest straight line deprecation method
