固定资产折旧采用年限平均法并按其入账价值减去预计净残值后在预计使用寿命内计提。
Fixed assets are depreciated using the straight-line method based on their costs less estimated residual values over their estimated useful lives.
无形资产的摊销方法:自取得当月起在预计使用年限内分期平均摊销;
The intangible assets should be amortized evenly from the current month when acquired to the end of the estimated useful life.
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