摘要
汽车是一种高技术、特殊的工业化产品，作为企业固定资产时是生产工具．作为个人财产时是高档生活用品，因此它是拥有双重特性的商品。不管怎样，随着使用期的延长。它将逐渐磨损、风化和老化而出现性能下降和贬值，以至使用寿命终结而报废。
Automobile is a transportation tool,a high-grade daily necessity,a kind of fixed assets and an expensive commodity with high technical property.This article aims at singling out an accelerating depreciation method so as to meet the requirements set by our government for automobile's characteristics,utilization surroundings through the analysis and comparison among different kinds of automobile depreciation methods.This method helps to provide the theoretical basis for the fair transaction in automobile market,insurance settlement and mortgage loan,etc.,which can certainly give a powerful impetus to the development of the small and mediumsized enterprises.
出处
《商用汽车》
2009年第8期39-41,共3页
Commercial Vehicle
