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1、固定资产折旧方法及公式固定资产折旧方法及公式璁彁鎶樻棫鏈夊绉嶆柟娉曪紝閲囩敤涓嶅悓鐨勬柟娉曪紝绠楀嚭璁彁鎶樻棫鐨勯噾棰濅篃浼氭湁鎵涓嶅悓 銆?(涓)骞冲潎骞撮檺娉?骞冲潎骞撮檺娉曞張绉扮洿绾挎硶锛屾槸鎸囨寜鍥哄畾璧勪骇浣跨敤骞撮檺骞冲潎璁畻鎶樻棫鐨勪竴绉嶆柟娉曘傛寜鐓 繖绉嶆柟娉曡绠楁彁鍙栫殑鎶樻棫棰濓紝鍦悇涓娇鐢勾浠芥垨鏈堜唤閮芥槸鐩哥瓑鐨勶紝鎶樻棫鐨勭 绱鍛堢洿绾夸笂鍗囪秼鍔裤傝绠楀叕寮忓涓嬶細 鍥哄畾璧勪骇骞存姌鏃 锛漑鍥哄畾璧勪骇鍘熶环-锛堥璁畫鍊兼敹鍏?棰勮娓呯悊璐圭敤锛塢 梅鍥哄畾璧勪骇棰勮浣跨敤骞撮檺 鍥哄畾璧勪骇鏈堟姌鏃 锛濆浐瀹氳祫浜 勾鎶樻棫棰?12 渚?鐢蹭紒涓氭煇椤瑰浐
2、瀹氳祫浜 師浠蜂负 50000 鍏冿紝棰勮浣跨敤骞撮檺涓?0 骞达紝棰勮娈嬪兼敹鍏负 3000鍏冿紝棰勮娓呯悊璐圭敤涓?000 鍏冿紝鍒欙細 鍥哄畾璧勪骇骞存姌鏃 锛漑 50000-锛?000-1000 锛塢/10 锛?800 鍏?骞?鍥哄畾璧勪骇鏈堟姌鏃 锛?4800 梅 12)锛?00 鍏冿紡鏈?鍦疄闄呭伐浣滀腑锛屼负浜嗗弽鏄犲浐瀹氳祫浜 湪涓瀹氭椂闂村唴鐨勬崯鑰楃搴拰渚夸簬璁畻鎶樻棫锛屼紒涓氭瘡鏈堝簲璁彁鐨勬姌鏃 涓鑸槸鏍规嵁鍥哄畾璧勪骇鐨勫師浠蜂箻浠湀鎶樻棫鐜囪绠楃瀹氱殑銆傚浐瀹氳祫浜 姌鏃 巼鏄寚涓瀹氭椂鏈熷唴鍥哄畾璧勪骇鎶樻棫棰濅笌鍥哄畾璧勪骇鍘熶环涔嬫瘮銆傚叾璁畻鍏紡琛堪濡備笅锛
3、?鍥哄畾璧勪骇骞存姌鏃 巼锛漑锛堝浐瀹氳祫浜 師浠?棰勮鍑娈嬪硷級梅鍥哄畾璧勪骇鍘熶环 梅鍥哄畾璧勪骇棰勮浣跨敤骞撮檺 锛濓紙 1-棰勮鍑娈嬪肩巼锛壝峰浐瀹氳祫浜 璁娇鐢勾闄?鍥哄畾璧勪骇鏈堟姌鏃 巼锛濆浐瀹氳祫浜 勾鎶樻棫鐜嚸?2 鍥哄畾璧勪骇鏈堟姌鏃 锛濆浐瀹氳祫浜 師浠访楀浐瀹氳祫浜 湀鎶樻棫鐜?渚?鍥哄畾璧勪骇鏈堟姌鏃 鐨勮绠楀涓嬶細 鍥哄畾璧勪骇骞存姌鏃 巼锛漑 50000-锛?000-1000 锛塢 梅锛?0 脳 50000 锛夛紳 9.6 锛?鍥哄畾璧勪骇鏈堟姌鏃 巼锛?.6 锛吤?2 锛?.8 锛?鍥哄畾璧勪骇鏈堟姌鏃 锛?0000 鍏兠?.8 锛咃紳 400 鍏?涓婅堪璁畻鐨
4、勬姌鏃 巼鏄寜涓埆鍥哄畾璧勪骇鍗曠嫭璁畻鐨勶紝绉颁负涓埆鎶樻棫鐜囷紝鍗虫煇椤瑰浐瀹氳祫浜 湪涓瀹氭湡闂寸殑鎶樻棫棰濅笌璇鍥哄畾璧勪骇鍘熶环鐨勬瘮鐜囥傛澶栵紝杩樻湁鍥哄畾璧勪骇鍒嗙被鎶樻棫鐜囧拰缁煎悎鎶樻棫鐜囥?鍥哄畾璧勪骇鐨勫垎绫绘姌鏃 巼鏄寚鍥哄畾璧勪骇鍒嗙被鎶樻棫棰濅笌璇被鍥哄畾璧勪骇鍘熶环鐨勬瘮渚嬨傞噰鐢繖绉嶆柟娉曪紝搴斿厛鎶婃 川銆佺粨鏋勫拰浣跨敤骞撮檺鎺繎鐨勫浐瀹氳祫浜 綊绾充负涓绫伙紝鍐嶆寜绫诲埆璁畻骞冲潎鎶樻棫鐜囥傚浐瀹氳祫浜 垎绫绘姌鏃 巼鐨勮绠楀叕寮忓涓嬶細 鏌愮被鍥哄畾璧勪骇骞存姌鏃 巼=璇被鍥哄畾璧勪骇骞存姌鏃 梅璇被鍥哄畾璧勪骇鍘熶环 鍥哄畾璧勪骇鐨勭患鍚堟姌鏃 巼鏄寚
5、鏌愪竴鏈熼棿浼佷笟鍏儴鍥哄畾璧勪骇鎶樻棫棰濅笌鍏儴鍥哄畾璧勪骇鍘熶环鐨勬瘮渚嬨傚浐瀹氳祫浜 患鍚堟姌鏃 巼鐨勮绠楀叕寮忓涓嬶細 鍥哄畾璧勪骇骞寸患鍚堟姌鏃 巼=鈭戯紙鍚勯鍥哄畾璧勪骇骞存姌鏃 锛壝封垜鍚勯鍥哄畾璧勪骇鍘熶环 (浜?宸綔閲忔硶 宸綔閲忔硶鏄牴鎹疄闄呭伐浣滈噺璁彁鎶樻棫棰濈殑涓绉嶆柟娉曘傚叾鍩烘湰璁畻鍏紡涓猴細 姣忎竴宸綔閲忔姌鏃 =鍥哄畾璧勪骇鍘熶环脳锛?-鍑娈嬪肩巼锛塢 梅棰勮鎬诲伐浣滈噺 鏌愰鍥哄畾璧勪骇鏈堟姌鏃 =璇鍥哄畾璧勪骇褰撴湀鐨勫伐浣滈噺脳姣忎竴宸綔閲忔姌鏃 渚?鏌愬叕鍙告湁璐 繍鍗溅涓杈嗭紝鍘熶环涓?50000 鍏冿紝棰勮鍑娈嬪肩巼涓?锛咃紝棰勮鎬昏椹堕噷绋嬩负
6、300000 鍏噷锛屽綋鏈堣椹堕噷绋嬩负 5000 鍏噷锛屽垯璇鍥哄畾璧勪骇鐨勬湀鎶樻棫棰濊绠楀涓嬶細 鍗曠閲岀鎶樻棫棰?150000 脳锛?-5%锛壝?00000=0.475鍏?鍏噷 鏈湀鎶樻棫棰濓紳 5000 鍏兠?.475 锛?375 鍏?宸綔閲忔硶涔熸槸鐩寸嚎娉曠殑涓绉嶏紝鍙笉杩囨槸鎸夌収鍥哄畾璧勪骇鎵瀹屾垚鐨勫伐浣滈噺鏉绠楁瘡鏈熺殑鎶樻棫棰濄?(涓?鍙屽嶄綑棰濋掑噺娉?鍙屽嶄綑棰濋掑噺娉曟槸鎸夊弻鍊嶇洿绾挎姌鏃 巼鏉绠楀浐瀹氳祫浜 姌鏃 殑鏂规硶銆傚畠鏄湪涓嶈冭檻鍥哄畾璧勪骇鍑娈嬪肩殑鎯呭喌涓嬶紝鏍规嵁姣忔湡鏈熷垵鍥哄畾璧勪骇璐潰浣欓鍜屽弻鍊嶇殑鐩寸嚎娉曟姌鏃 巼鏉绠楀浐瀹氳祫浜 姌
7、鏃 殑涓绉嶆柟娉曘傚叾璁畻鍏紡濡備笅锛?骞存姌鏃 巼锛?锛?梅棰勮浣跨敤骞撮檺锛壝?00 锛?鏈堟姌鏃 巼锛濆勾鎶樻棫鐜嚸?2 鏈堟姌鏃 锛濆浐瀹氳祫浜 处闈噣鍊济楁湀鎶樻棫鐜?鐢变簬鍙屽嶄綑棰濋掑噺娉曚笉鑰冭檻鍥哄畾璧勪骇鐨勬畫鍊兼敹鍏紝鍥犳鍦娇鐢繖绉嶆柟娉曟椂锛屽繀椤绘敞鎰忥細涓嶈兘浣垮浐瀹氳祫浜 殑璐潰鎶樹綑浠峰奸檷浣庡埌瀹冪殑棰勮娈嬪兼敹鍏互涓嬨傛寜鐓 幇琛屽埗搴殑瑙勫畾锛屽疄琛屽弻鍊嶄綑棰濋掑噺娉曡鎻愭姌鏃 殑鍥哄畾璧勪骇锛屽簲褰撳湪鍏跺浐瀹氳祫浜 姌鏃 勾闄愬埌鏈熶互鍓嶄袱骞村唴锛屽皢鍥哄畾璧勪骇鍑鍊煎钩鍧囨憡閿銆?渚?鏌愮數瀛愮敓浜 紒涓氳繘鍙竴鏉敓浜 嚎锛屽畨瑁呭畬姣曞悗鍥哄畾
8、璧勪骇鍘熶环涓?00000 鍏冿紝棰勮鍑娈嬪间负 8000 鍏冿紝棰勮浣跨敤骞撮檺 5 骞淬傝鐢熶骇绾挎寜鍙屽嶄綑棰濋掑噺娉曡绠楃殑鍚勫勾鎶樻棫棰濆涓嬶細 鍙屽嶇洿绾挎姌鏃 巼锛濓紙 2 梅 5 锛壝?00 锛咃紳 40锛?绗竴骞村簲鎻愭姌鏃 紳 300000 鍏兠?0 锛咃紳 120000鍏?绗簩骞村簲鎻愭姌鏃 紳 300000-120000 脳 40 锛咃紳72000 鍏?绗笁骞村簲鎻愭姌鏃 紳 300000-120000-72000 脳 40 锛咃紳 43200 鍏?绗洓骞村浐瀹氳祫浜 处闈环鍊硷紳 300000-120000-72000-43200 锛?4800 鍏?绗洓銆佷簲骞村簲鎻
9、愭姌鏃 紳锛?4800-8000 锛壝凤紳28400 鍏?姣忓勾鍚勬湀鎶樻棫棰濇牴鎹勾鎶樻棫棰濋櫎浠?2 鏉绠椼?(鍥?骞存暟鎬诲拰娉?骞存暟鎬诲拰娉曞張绉板悎璁勾闄愭硶锛屾槸灏嗗浐瀹氳祫浜 殑鍘熶环鍑忓幓鍑娈嬪煎悗鐨勫噣棰濅箻浠竴涓愬勾閫掑噺鐨勫垎鏁版潵璁畻姣忓勾鐨勬姌鏃 銆傝繖涓垎鏁扮殑鍒嗗瓙浠鍥哄畾璧勪骇灏氬彲浣跨敤鐨勫勾鏁帮紝鍒嗘瘝浠浣跨敤骞存暟鐨勯愬勾鏁板瓧鎬诲拰銆傝绠楀叕寮忓涓嬶細 骞存姌鏃 巼=灏氬彲浣跨敤骞存暟/棰勮浣跨敤骞撮檺鐨勫勾鏁版诲拰 鎴栬咃細骞存姌鏃 巼=锛堥璁娇鐢勾闄?宸蹭娇鐢勾闄愶級 梅棰勮浣跨敤骞撮檺脳锛堥璁娇鐢勾闄?1 锛壝? 鏈堟姌鏃 巼=骞存姌鏃 巼梅 1
10、2 鏈堟姌鏃 =锛堝浐瀹氳祫浜 師浠?棰勮鍑娈嬪硷級脳鏈堟姌鏃 巼 浠笂鍑犵鍥哄畾璧勪骇鐨勬姌鏃 柟娉曚腑锛屽弻鍊嶄綑棰濋掑噺娉曞拰骞存暟鎬诲拰娉曞睘浜庡姞閫熸姌鏃 硶銆傞噰鐢姞閫熸姌鏃 硶鍚庯紝鍦浐瀹氳祫浜 娇鐢殑鏃湡澶氭彁鎶樻棫锛屽悗鏈熷皯鎻愭姌鏃 紝鍏堕掑噺鐨勯熷害閫愬勾鍔犲揩銆?濡?鏌愪紒涓?003 骞?2 鏈?1 鏃喘鍏竴鍙拌澶囷紝鍏处浠峰?0 涓囧厓锛岄璁娇鐢勾闄?骞达紝棰勮鍑娈嬪?涓囧厓锛屾寜骞存暟鎬诲拰娉曡绠楁姌鏃 傝璁惧2005 骞磋鎻愮殑鎶樻棫棰濅负锛?锛変竾鍏冦?杩欓鐨勮 绛旇繃绋嬫槸浠涔?璋阿浜?2005 骞磋鎻愮殑鎶樻棫棰濅负=锛?0-6 锛?4/15=22.4鏈堟姌鏃 =锛堝浐瀹氳祫浜 師浠?棰勮鍑娈嬪硷級脳鏈堟姌鏃 巼 骞存姌鏃 巼=灏氬彲浣跨敤瀵垮懡锛忛璁娇鐢鍛界殑骞存暟鎬诲拰
