摘要
介绍了固定资产按重置价值折旧的意义和方法,并对几种折旧方法做了比较和分析。
This paper introduced the meaning and the method of fixed asset by plate of replacement depreciation.The comparison and analysis of different depreciation methods are also made in detail.
出处
《化工技术经济》
1997年第3期19-23,共5页
Chemical Techno-Economics
关键词
固定资产
重置价值
折旧
fixed asset
plate replacement
depreciation
