![](https://dimg04.c-ctrip.com/images/0Z81u12000dvbe7rqC8A3_C_180_180.jpg)
奔放的人196
![](https://pages.c-ctrip.com/livestream/tripshoot/ic_tripshoot_flollow_add.png)
打开携程App,查看高清大图
![](https://pages.c-ctrip.com/livestream/tripshoot/wx_detail_location.png)
![](https://pages.c-ctrip.com/livestream/tripshoot/common_arrow_bbb.png)
![](https://pages.c-ctrip.com/livestream/tripshoot/wx_detail_location.png)
![](https://pages.c-ctrip.com/livestream/tripshoot/common_arrow_bbb.png)
(六十五)、资产折旧期满后能否继续提取折旧
企业资产折旧期已满,但固定资产账面有余额,需不需要继续计提折旧呢
固定资产折旧期已满,其账面上记载的固定资产余额,应当是固定资产的预计净残值。固定资产的折旧额是固定资产原值扣除预计净残值后的差额,因此,企业已提足折旧的固定资产,不得再计提折旧。
企业资产折旧期已满,但固定资产账面有余额,需不需要继续计提折旧呢
固定资产折旧期已满,其账面上记载的固定资产余额,应当是固定资产的预计净残值。固定资产的折旧额是固定资产原值扣除预计净残值后的差额,因此,企业已提足折旧的固定资产,不得再计提折旧。
2天前2024-07-05
![](https://dimg04.c-ctrip.com/images/100c11000000riwgeCFE1_C_180_180.jpg)
![](https://dimg04.c-ctrip.com/images/100p11000000rfd1c2A2C_C_180_180.jpg)
![](https://dimg04.c-ctrip.com/images/0AS1k120009l60yh36D69_C_180_180.jpg)
![](https://dimg04.c-ctrip.com/images/100911000000rimy22244_C_180_180.jpg)
4
打开携程App,查看全部评论