考虑物价年均小幅上涨因素的固定资产折旧方法

A Study on the Depreciation of Fixed Assets with Slow Price Rise

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 。

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.