论我国递耗资产会计X

X,,,,(221008):,,,:;;:F062.1;F230:A:100525908(1999)1020024205DISCUSSIONONDIMINISHINGASSETSACCOUNTINGSHENZhen2yu,ZHUXue2yi,HUANGGuo2liang,ZHENGAi2hua,LIQiang(AccountingDepartmentofManagementandBusinessAcademyUnderChineseMiningUniversity)ABSTRACT:Thepaperconsidersresourcesisurgentproblemalloftheworld.Itisverynecessarytostrengthenaccountingofassetscostingprogressivelyrelatingtoresources.Thepaperresearchestheoryandpracticeaboutit.KEYWORDS:resources;assetscostingprogressively;accounting,,,,,,,,,,,,(Property),,,,:,1999CHINAGEOLOGY&MININGECONOMICS10X(79670094):1999207220©1994-2007ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.:1.,,:2.,,,3.,,,,,,,,:1.,,,,,,,,,,2.,,,()(),,:,,;,,;,,;,,,,,3.,,,,,,,,,,,:1.,5210,,,,:©1994-2007ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.:=--=---=++=++=+++,:=(1+),=(---)--2.,,,,:Ps=Px,Ps;Px;;3.,,,,:=+++=+++=P=P===-=-,,,,4.,:,;,,()(),:621999©1994-2007ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.=VG+ni=1VR(1+)in=QTPQiVR=Va+Vd,VT();VR(VdVa);VG;QT;Qi,,;;n,:;;;1.:(Capitalize,Capitalization):(1),,;(2);(3);(4),:P=nj=1Rj(1+i)j,P;Rjj;i;n(1),()(),(),,,,,:(1)(,)(),::():()(2),,,::():(3),,,,,,::::::7210,,,,:©1994-2007ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.:::,,,,,::()(-):(),,,,,::():,,3.,,,,,,,::():,,:::,,:()():4.,,,,,,,,,,,,,,,,:::(42)821999©1994-2007ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(28),,,,,,,,:[1].[M].:,1975.[2].[J].,1995,(11).[3],.[J].,1999,(2).[4],.[J].,1999,(4).[5].[J].,1998,(12).[6].[J].,1999,(3).[7],.[M].:,1996.[8].[M].:,1995.11.[9].[M].:,1997.1.[10].[M].:,1995.10.[11].[M].:,1995.11.241999©1994-2007ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.