物价变动情况下折旧调整方法探究

Depreciation adjustment methods in the condition of Price fluctuation

本文探讨了在物价变动的情况下 ,通过计提“增补折旧”或用“资产减值准备”账户对折旧额进行调整的会计方法 ,以期更合理地计算折旧费用 ,实现实体资本保全。

This paper discussed the depreciation adjustment methods by using supplement depreciation or reserve accounts for assets reduction in the condition of Price fluctuation.It can calculate the amount of depreciation reasonably and achieve real assets maintenance