摘要
折旧是对固定资产成本或价值的合理分摊或转移 ,而折旧方法决定着分摊或转移的数额 ,因此从某种程度上决定着分摊和转移的合理性 ,所以折旧方法的选择非常重要。技术经济学基本原理认为固定资产折旧是固定资产使用效能的函数 ,固定资产使用效能的发挥基本上符合正态分布 ,因此借以引入了正态分布折旧法 ,确定固定资产使用效能的正态分布函数。
Depreciation is rational allocation or transfer of fixed assets’ cost or value,and depreciation method determines the amount of being allocated or transfered.Then to a certain extent it determines the rationality of allocation and transfer,so it is very important to choose the depreciation method.Based on technical economics,this paper advances that the depreciation of fixed assets is the function of efficiency and capacity of fixed assets,and the performance of efficiency and capacity of fixed assets accords with normal distribution virtually.It introduces normal distribution depreciation method.The article explains the assumption basis and rationality of the normal distribution depreciation method,and describes the normal distribution depreciation curve.At last it illustrates how to define the normal distribution funtion of efficiency and capacity of fixed assets.
出处
《商业研究》
北大核心
2004年第11期42-44,共3页
Commercial Research
关键词
固定资产折旧
正态分布法
使用效能
正态分布折旧法
正态分布折旧曲线
fixed assets depreciation
normal distribution method
efficiency and capacity
normal distribution depreciation method
normal distribution depreciation curve
