| 考虑物价年均小幅上涨因素的固定资产折旧方法 |
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| 引用本文： | 戴华江. 考虑物价年均小幅上涨因素的固定资产折旧方法[J]. 淮海工学院学报, 2001, 10(3): 64-66 |
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| 作者姓名： | 戴华江 |
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| 作者单位： | 淮海工学院经济管理系!江苏连云港222005 |
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| 摘 要： | 论述了物价年均小幅上涨对固定资产折旧的影响，提出了在历史成本原则下考虑物价年均小幅上涨因素的固定资产折旧核算方法，用该方法进行折旧核算更能体现稳健性原则和配比原则。
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| 关 键 词： | 重置价值 稳健性 配比原则 固定资产 物价平均小幅上涨 折旧核算 |
| 文章编号： | 1008-3499(2001)03-0064-03 |
| 修稿时间： | 2000-10-20 |
A Study on the Depreciation of Fixed Assets with Slow Price Rise |
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| DAI Hua|jiang. A Study on the Depreciation of Fixed Assets with Slow Price Rise[J]. Journal of Huaihai Institute of Technology:Natural Sciences Edition, 2001, 10(3): 64-66 |
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| Authors: | DAI Hua|jiang |
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| Abstract: | As the annual slowly|increased price influences the depreciation of fixed assets, the method of accounting it by the historical cost principle is put forward because such a method can better embody the matching principle as well as the principle of stability. |
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| Keywords: | depreciation resetting of cost the principle of stability matching principle |
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