固定资产计提折旧方法

固定资产计提折旧方法 计提折旧目录 (1)平均年限法。 (2)工作量法。 3)年数总和法. 4)双倍余额递减法。 计提折旧时需要区分会计期间和折旧期间，这两者所指的期间不一定相同。折旧期间指的是开始计提折旧时依次顺延的年限，比方说从2000年3月开始计提折旧，对于折旧而言的第一年是2000年3月到2001年3月;而会计期间在我国通常是指每年的1月1日至12月31日。 常见的固定资产计提折旧的方法有平均年限法、工作量法、双倍余额递减法以及年数总和法。下面通过分别介绍每种折旧方法的计算来计提折旧时应当注意的。 (1)平均年限法。 又称直线法，是将固定资产的折旧额均衡地分摊到各期的一种方式，各期计提的折旧额是相同的。年折旧额=(固定资产原值,预计净残值)/折旧年限(也可是月数)。 例:甲企业有一厂房，原值为300000元，预计可使用10年，预计报废时的净残值为5000元，厂房采用平均年限法计提折旧，要求计算该厂房的年折旧额。 年折旧额:(300000-5000)/10=29500元。 (2)工作量法。 根据实际工作量计提折旧额的一种方法。计算时先计算出每单位工作量的折have the awareness of 1. environmentally conscious survival of mankind in the world owns and has only one Earth, protecting it is the sacred mission of mankind. The poultry industry at the same time to provide quality egg, chicken, also produces a lot of waste, sewage, harmful gases and organic waste. Bigger chickens, greater the emissions. If a quantity of 200,000 chickens laying hens, 1 from the tens of thousands of tons of chicken manure, 150,000 ~20 million cubic metres of sewage, if not handled properly may cause environmental pollution. Currently, environmental pollution is mainly nitrogen in poultry (in the form of manure and ammonia) and phosphate. As mentioned above, the effect of dietary protein level is too high (particularly the egg ratio is too high), and poor balance of amino acids in proteins, will reduce the chicken protein use efficiency, waste feed, increased feed costs, while nitrogen pollution to the environment. In chicken diets composed of grain feed class and its by-products account for a considerable proportion. Such high total phosphorus content in feed, but most of its (65%~80%) combination of phosphorus and phytic acid (phytate), poultry low phytic acid phosphorus utilization capacity. According to reports, young birds of phytate phosphorus utilization is about 30%, adult birds is about 50%. Thus, phosphorus in plant feedstuffs alone cannot meet the needs of poultry 旧额，再根据每单位工作量的折旧额计算出某项固定资产月折旧额。 例:乙企业有一辆专门用于运货的卡车，原值为30000元，预计总行驶里程为300000公里，(假设报废时无净残值)，本月行驶30000公里，要求计算该卡车的月折旧额。 解:单位工作量的折旧额=30000/300000=0.1(元/公里) 本月折旧额=30000×0.1=3000元。 3)年数总和法. 年数总和法.是将固定资产原值减残值后的净额乘以一个逐年递减的的分数计算年折旧额,分子代表固定资产尚可使用的年数,分母代表固定资产使用年数的序数之和。 如使用年限10年，则分母为:10+9+8+7+6+5+4+3+2+1=55，第一年分子为10，第二年分子为9以此类推。 年折旧额=(固定资产原值—残值)?可使用年数?使用年数的序数之和 年折旧率=该年尚可使用年数/各年尚可使用年数总和=(预计使用年限,已使用年数)/[预计使用年限×(预计使用年限+1)?2] 年折旧额=应计提折旧总额×年折旧率 [例]某企业某项固定资产原值为60000元，预计净残值为3000元，预计使用年限为5年。该项固定资产按年数总和法计提折旧。该项固定资产的年数总和为: 年数总和=5+4+3+2+1=15或=5×(5+1)?2=15 各年折旧率和折旧额计算详见图表 折旧计算表 (年数总和法) 年份 应计提折旧总额 年折旧率 年折旧额 累计折旧 have the awareness of 1. environmentally conscious survival of mankind in the world owns and has only one Earth, protecting it is the sacred mission of mankind. The poultry industry at the same time to provide quality egg, chicken, also produces a lot of waste, sewage, harmful gases and organic waste. Bigger chickens, greater the emissions. If a quantity of 200,000 chickens laying hens, 1 from the tens of thousands of tons of chicken manure, 150,000 ~20 million cubic metres of sewage, if not handled properly may cause environmental pollution. Currently, environmental pollution is mainly nitrogen in poultry (in the form of manure and ammonia) and phosphate. As mentioned above, the effect of dietary protein level is too high (particularly the egg ratio is too high), and poor balance of amino acids in proteins, will reduce the chicken protein use efficiency, waste feed, increased feed costs, while nitrogen pollution to the environment. In chicken diets composed of grain feed class and its by-products account for a considerable proportion. Such high total phosphorus content in feed, but most of its (65%~80%) combination of phosphorus and phytic acid (phytate), poultry low phytic acid phosphorus utilization capacity. According to reports, young birds of phytate phosphorus utilization is about 30%, adult birds is about 50%. Thus, phosphorus in plant feedstuffs alone cannot meet the needs of poultry 1 60000,3000=57000 5/15 19000 19000 2 57000 4/15 15200 34200 3 57000 3/15 11400 45600 4 57000 2/15 7600 53200 5 57000 1/15 3800 57000 年数总和法 目录 •1 年数总和法概述 •2 年数总和法计算公式 •3 使用年数总和法例 •4 使用年数总和法的注意事项 1、年数总和法概述 年数总和法又称折旧年限积数法、年数比率法、级数递减法或年限合计法，是将固定资产的原值减去预计净残值后的净额乘以一个逐年递减的分数计算每年的折旧额，这个分数的分子代表固定资产尚可使用的年数，分母代表使用年限的逐年数字总和。 加速折旧法，是一种使用前期提取折旧较多，固定资产成本在使用年限内尽早得到价值补偿的折旧方法。我国现行财会制度规定允许使用的加速折旧法主要有两种:即年数总和法和双倍余额递减法。 2、年数总和法计算公式 have the awareness of 1. environmentally conscious survival of mankind in the world owns and has only one Earth, protecting it is the sacred mission of mankind. The poultry industry at the same time to provide quality egg, chicken, also produces a lot of waste, sewage, harmful gases and organic waste. Bigger chickens, greater the emissions. If a quantity of 200,000 chickens laying hens, 1 from the tens of thousands of tons of chicken manure, 150,000 ~20 million cubic metres of sewage, if not handled properly may cause environmental pollution. Currently, environmental pollution is mainly nitrogen in poultry (in the form of manure and ammonia) and phosphate. As mentioned above, the effect of dietary protein level is too high (particularly the egg ratio is too high), and poor balance of amino acids in proteins, will reduce the chicken protein use efficiency, waste feed, increased feed costs, while nitrogen pollution to the environment. In chicken diets composed of grain feed class and its by-products account for a considerable proportion. Such high total phosphorus content in feed, but most of its (65%~80%) combination of phosphorus and phytic acid (phytate), poultry low phytic acid phosphorus utilization capacity. According to reports, young birds of phytate phosphorus utilization is about 30%, adult birds is about 50%. Thus, phosphorus in plant feedstuffs alone cannot meet the needs of poultry 逐年递减分数的分子代表固定资产尚可使用的年数;分母代表使用年数的逐年数字之总和，假定使用年限为n年，分母即为1，2，3，„„，n,n(n，1)?2，其折旧的计算公式如下: (折旧年限-已使用年数) 年折旧率, 年折旧率, ×100% 折旧年限×(折旧年限+1)?2 年折旧额,(固定资产原值,预计残值)×年折旧率 月折旧率,年折旧率 12 月折旧额=(固定资产原值-预计净残值)× 月折旧率 3、使用年数总和法例题 例:丁企业在2002年3月购入一项固定资产，该资产原值为300万元，采用年数总和法计提折旧，预计使用年限为5年，预计净残值为5%，要求计算出2002年和2003年对该项固定资产计提的折旧额。 解题思路:采用年数总和法计提折旧，需要考虑固定资产的净残值，同时要注意折旧的年限一年与会计期间一年并不相同。 该固定资产在2002年3月购入，固定资产增加的当月不计提折旧，从第二个月开始计提折旧，因此2002年计提折旧的期间是4月到12月，共9个月。 2002年计提的折旧额为:300×(1-5%)×5/15×9/12,71.25(万元) have the awareness of 1. environmentally conscious survival of mankind in the world owns and has only one Earth, protecting it is the sacred mission of mankind. The poultry industry at the same time to provide quality egg, chicken, also produces a lot of waste, sewage, harmful gases and organic waste. Bigger chickens, greater the emissions. If a quantity of 200,000 chickens laying hens, 1 from the tens of thousands of tons of chicken manure, 150,000 ~20 million cubic metres of sewage, if not handled properly may cause environmental pollution. Currently, environmental pollution is mainly nitrogen in poultry (in the form of manure and ammonia) and phosphate. As mentioned above, the effect of dietary protein level is too high (particularly the egg ratio is too high), and poor balance of amino acids in proteins, will reduce the chicken protein use efficiency, waste feed, increased feed costs, while nitrogen pollution to the environment. In chicken diets composed of grain feed class and its by-products account for a considerable proportion. Such high total phosphorus content in feed, but most of its (65%~80%) combination of phosphorus and phytic acid (phytate), poultry low phytic acid phosphorus utilization capacity. According to reports, young birds of phytate phosphorus utilization is about 30%, adult birds is about 50%. Thus, phosphorus in plant feedstuffs alone cannot meet the needs of poultry 2003年计提的折旧额中(1-3月份)属于是折旧年限第一年的，(9-12月份)属于是折旧年限第二年的，因此对于2003年的折旧额计算应当分段计算: 1-3月份计提折旧额:300×(1-5%)×5/15×3/12,23.75万元。 4-12月份计提折旧额:300×(1-5%)×4/15×9/12,57万元。 2003年计提折旧额为:23.75+57,80.75万元。 4、使用年数总和法的注意事项 1.在计算时需要考虑净残值; 2.同时在计算时也需要注意题目是如何提问的，在会计处理中的“一年”计提的折旧是否等同于折旧期限中的“一年”。 4)双倍余额递减法。 双倍余额递减法。双倍余额递减法是不考虑固定资产残值的情况下，根据每期固定资产帐面净值和双倍直线法折旧率计算固定资产折旧的一种方法。 年折旧率=2?折旧年限*100% 月折旧额=年折旧率?固定资产帐面净值?12 年折旧额=每年年初固定资产账面净值×年折旧率 最后2年折旧额=(固定资产账面净值-预计净残值)?2 实行双倍余额递减法的固定资产，应当在其折旧年限到期前二年内，将固定资产净值扣除残值后的净额平均分摊。 have the awareness of 1. environmentally conscious survival of mankind in the world owns and has only one Earth, protecting it is the sacred mission of mankind. The poultry industry at the same time to provide quality egg, chicken, also produces a lot of waste, sewage, harmful gases and organic waste. Bigger chickens, greater the emissions. If a quantity of 200,000 chickens laying hens, 1 from the tens of thousands of tons of chicken manure, 150,000 ~20 million cubic metres of sewage, if not handled properly may cause environmental pollution. Currently, environmental pollution is mainly nitrogen in poultry (in the form of manure and ammonia) and phosphate. As mentioned above, the effect of dietary protein level is too high (particularly the egg ratio is too high), and poor balance of amino acids in proteins, will reduce the chicken protein use efficiency, waste feed, increased feed costs, while nitrogen pollution to the environment. In chicken diets composed of grain feed class and its by-products account for a considerable proportion. Such high total phosphorus content in feed, but most of its (65%~80%) combination of phosphorus and phytic acid (phytate), poultry low phytic acid phosphorus utilization capacity. According to reports, young birds of phytate phosphorus utilization is about 30%, adult birds is about 50%. Thus, phosphorus in plant feedstuffs alone cannot meet the needs of poultry