{"id":165985,"date":"2020-05-31T21:28:46","date_gmt":"2020-05-31T13:28:46","guid":{"rendered":"https:\/\/www.lixiangluntan.com\/165985.html"},"modified":"2020-05-31T21:28:46","modified_gmt":"2020-05-31T13:28:46","slug":"%e4%b8%8a%e5%b8%82%e5%85%ac%e5%8f%b8%e8%b4%a2%e5%8a%a1%e6%8d%9f%e7%9b%8a%e8%a1%a8_%e5%88%86%e6%9e%90%e5%ae%b6%e5%85%ac%e5%bc%8f%e7%bd%91","status":"publish","type":"post","link":"https:\/\/www.lixiangluntan.com\/?p=165985","title":{"rendered":"\u4e0a\u5e02\u516c\u53f8\u8d22\u52a1\u635f\u76ca\u8868_\u5206\u6790\u5bb6\u516c\u5f0f\u7f51"},"content":{"rendered":"<blockquote style=\"font-size:15px;background-color: #F5F5F5;border:none;padding: 5px;margin:15px;line-height: 1.6;text-indent: 2em;\">\n<p style=\"margin-bottom:5px;\">\u5982\u4f55\u4ece\u73b0\u91d1\u6d41\u91cf\u8868\u4e2d\u5bfb\u627e\u7ee9\u4f18\u516c\u53f8\uff1f<\/p>\n<p>\u3000\u3000\u5982\u4f55<br \/>\n<strong>\u4ece\u73b0\u91d1\u6d41\u91cf\u8868\u4e2d\u5bfb\u627e\u7ee9\u4f18\u516c\u53f8<\/strong>\uff1f\u600e\u6837\u4ece\u73b0\u91d1\u6d41\u91cf\u8868\u4e2d\u5bfb\u627e\u7ee9\u4f18\u516c\u53f8\uff1f\u4ece\u73b0\u91d1\u6d41\u91cf\u8868\u4e2d\u5bfb\u627e\u7ee9\u4f18\u516c\u53f8\u7684\u65b9\u6cd5\uff1f<\/p>\n<\/blockquote>\n<p>&nbsp;&nbsp;&nbsp;&nbsp; <\/p>\n<p> \u3000\u3000\u77e5\u8bc6\u7f51\u5c0f\u7f16\u4e3a\u60a8\u4ecb\u7ecd<strong>\u4e0a\u5e02\u516c\u53f8\u8d22\u52a1\u635f\u76ca\u8868<\/strong>\uff1a<\/p>\n<p> \u3000\u3000\u6536\u76ca\u8868\u53c8\u79f0\u635f\u76ca\u8868\uff0c\u4e5f\u662f\u516c\u53f8\u6700\u4e3b\u8981\u7684\u7efc\u5408\u8d22\u52a1\u62a5\u8868\u4e4b\u4e00\uff0c\u662f\u53cd\u6620\u4e00\u4e2a\u516c\u53f8\u5728\u4e00\u4e2a\u8d22\u653f\u5e74\u5ea6\u91cc\u7684\u76c8\u5229\u6216\u4e8f\u635f\u72b6\u51b5\u7684\u8868\u683c\u3002\u8fd9\u79cd\u76c8\u5229\u6216\u4e8f\u635f\u662f\u901a\u8fc7\u8425\u4e1a\u6536\u5165\u7684\u8425\u4e1a\u8d39\u7528\u7684\u5bf9\u6bd4\u6765\u4f53\u73b0\u7684\u3002\u6536\u76ca\u8868\u53cd\u6620\u4e86\u4e24\u4e2a\u8d44\u4ea7\u8d1f\u503a\u8868\u7f16\u5236\u65e5\u4e4b\u95f4\u516c\u53f8\u8d22\u52a1\u76c8\u5229\u6216\u4e8f\u635f\u7684\u53d8\u52a8\u60c5\u51b5\u3002\u4e0b\u8868\u662f\u67d0\u516c\u53f81997\u5e74\u8d22\u653f\u5e74\u5ea6\u7684\u6536\u76ca\u8868\u3002<\/p>\n<p> \u3000\u3000\u6536\u76ca\u8868\u4e3b\u8981\u67093\u4e2a\u90e8\u5206\u7ec4\u6210\u3002\u7b2c\u4e00\u90e8\u5206\u662f\u8425\u4e1a\u6536\u5165\u6216\u9500\u552e\u989d\uff1b\u7b2c\u4e8c\u90e8\u5206\u662f\u4e0e\u8425\u4e1a\u6536\u5165\u6709\u5173\u7684\u751f\u4ea7\u6027\u8d39\u7528\u548c\u5176\u4ed6\u8d39\u7528\uff1b\u7b2c\u4e09\u90e8\u5206\u662f\u5229\u6da6\u548c\u5229\u6da6\u5728\u80a1\u606f\u4e0e\u7559\u5b58\u6536\u76ca\u4e4b\u95f4\u7684\u5206\u914d\u3002\u5176\u5229\u6da6\u7b49\u4e8e\u8425\u4e1a\u6536\u5165\u51cf\u53bb\u8425\u4e1a\u8d39\u7528\u3002<\/p>\n<p> \u3000\u3000\uff081\uff09\u8425\u4e1a\u6536\u5165<\/p>\n<p> \u3000\u3000\u662f\u6307\u4f01\u4e1a\u901a\u8fc7\u9500\u552e\u4ea7\u54c1\u6216\u5bf9\u5916\u63d0\u4f9b\u52b3\u52a1\u800c\u83b7\u5f97\u7684\u65b0\u7684\u8d44\u4ea7\uff0c\u5176\u5f62\u5f0f\u901a\u5e38\u4e3a\u73b0\u91d1\u6216\u5e94\u6536\u5e10\u6b3e\u7b49\u9879\u76ee\u3002\u5bf9\u4e00\u822c\u516c\u53f8\u6765\u8bf4\uff0c\u9500\u552e\u6536\u5165\u662f\u516c\u53f8\u6700\u91cd\u8981\u7684\u8425\u4e1a\u6536\u5165\u6765\u6e90\u3002\u4e00\u822c\u800c\u8a00\uff0c\u516c\u53f8\u7684\u8425\u4e1a\u6536\u5165\u901a\u5e38\u4e0e\u5b83\u7684\u8425\u4e1a\u6d3b\u52a8\u6709\u5173\uff0c\u4f46\u4e5f\u6709\u4e00\u4e9b\u516c\u53f8\u8425\u4e1a\u6536\u5165\u7684\u67d0\u4e9b\u90e8\u5206\u4e0e\u5176\u81ea\u8eab\u7684\u4e1a\u52a1\u5e76\u65e0\u5173\u7cfb\u3002\u56e0\u6b64\u533a\u5206\u8425\u4e1a\u6536\u5165\u548c\u5176\u4ed6\u6765\u6e90\u7684\u6536\u6709\u91cd\u8981\u610f\u4e49\u3002<\/p>\n<p> \u3000\u3000\uff082\uff09\u8425\u4e1a\u8d39\u7528<\/p>\n<p> 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line Method\uff09\uff1b\u6298\u65e7\u5e74\u9650\u79ef\u6570\u6cd5\uff08Sum-of-the-years-Digits\uff09\uff1b\u4f59\u989d\u9012\u51cf\u6cd5\uff08Declining Balance\uff09\uff1b\u6210\u672c\u52a0\u901f\u8865\u507f\u6cd5\uff08Accelerated Cost Recovery System\uff09\u3002\u76f4\u7ebf\u6298\u65e7\u6cd5\u662f\u4e00\u79cd\u4f7f\u7528\u6700\u5e7f\u6cdb\u4e5f\u662f\u6700\u4fdd\u5b88\u7684\u6298\u65e7\u65b9\u6cd5\u3002\u8fd9\u79cd\u6298\u65e7\u6cd5\u5728\u8d44\u4ea7\u7684\u6709\u6548\u4f7f\u7528\u5e74\u9650\u91cc\u6bcf\u5e74\u63d0\u53d6\u7b49\u91cf\u7684\u6298\u65e7\u8d39\u3002\u6298\u65e7\u5e74\u9650\u79ef\u6570\u6cd5\u548c\u4f59\u989d\u9012\u51cf\u6cd5\u5c5e\u4e8e\u52a0\u901f\u6298\u65e7\u7684\u65b9\u6cd5\u3002\u52a0\u901f\u6298\u65e7\u6cd5\u5728\u8d44\u4ea7\u6709\u6548\u4f7f\u7528\u5e74\u9650\u521d\u671f\u63d0\u53d6\u7684\u6298\u65e7\u8d39\u8f83\u591a\uff0c\u4ee5\u540e\u9010\u5e74\u51cf\u5c11\u3002\u5177\u6709\u52a0\u901f\u8d44\u4ea7\u6298\u65e7\uff0c\u63a8\u8fdf\u521d\u671f\u7a0e\u6b3e\u7f34\u7eb3\u7684\u4f5c\u7528\u3002\u76f4\u7ebf\u6298\u65e7\u6cd5\u4e0e\u52a0\u901f\u6298\u65e7\u6cd5\u4e24\u8005\u5e94\u7f34\u7eb3\u7684\u603b\u7a0e\u989d\u76f8\u540c\uff0c\u4f46\u7f34\u7eb3\u7684\u65f6\u95f4\u5148\u540e\u4e0d\u540c\uff0c\u6210\u672c\u52a0\u901f\u8865\u507f\u6cd5\u7684\u4e3b\u8981\u7279\u70b9\u662f\uff0c\u5b83\u653e\u5f03\u4e86\u6709\u6548\u4f7f\u7528\u671f\u9650\u7684\u539f\u59cb\u5212\u5206\uff0c\u4eba\u4e3a\u5730\u628a\u5404\u79cd\u8d44\u4ea7\u8fdb\u884c\u5206\u7c7b\uff0c\u5e76\u89c4\u5b9a\u5404\u7c7b\u8d44\u4ea7\u7684\u6210\u672c\u8865\u507f\u671f\u9650\u3002\u8fd9\u79cd\u671f\u9650\u901a\u5e38\u6bd4\u8d44\u4ea7\u7684\u5b9e\u9645\u6709\u6548\u4f7f\u7528\u671f\u9650\u77ed\u3002\u5b83\u53ef\u4ee5\u6298\u65e7\u5168\u90e8\u8d44\u4ea7\u4ef7\u503c\uff0c\u4e0d\u518d\u8ba1\u7b97\u6b8b\u503c\uff08Salvage Value\uff09\uff0c\u5b83\u89c4\u5b9a\u4e86\u79cd\u7c7b\u8d44\u4ea7\u4e0d\u540c\u5e74\u4efd\u7684\u6298\u65e7\u7387\u3002<\/p>\n<p> \u3000\u3000\uff083\uff09\u5229\u6da6<\/p>\n<p> 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