| 关于线性模式农用拖拉机余值确定方法的研究 |
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| 引用本文： | 林兴军. 关于线性模式农用拖拉机余值确定方法的研究[J]. 东北农业大学学报, 1993, 0(4) |
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| 作者姓名： | 林兴军 |
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| 作者单位： | 东北农学院农业工程系 |
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| 摘 要： | 分析了线性模式农用拖拉机余值按定率递减的不合理性,提出了按各年年总成本相等计算余值的基本原則。给出一种新的确定余值的方法。
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| 关 键 词： | 农用拖拉机 余值 线性模式 |
A STUDY ON THE METHOD FOR DETERMINING THE REMAINING VALUE OF LINEAR MODEL FARM TRACTORS |
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| Lin Xingjun. A STUDY ON THE METHOD FOR DETERMINING THE REMAINING VALUE OF LINEAR MODEL FARM TRACTORS[J]. Journal of Northeast Agricultural University, 1993, 0(4) |
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| Authors: | Lin Xingjun |
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| Abstract: | This paper analysed the unreasonableness of progressive decrease of the linear model farm tractor's remaining value by the declining balance method, and pointed out that the principle for calculating the remaining value was to make the total cost of each year equal. A new method for determining remaining value is given. |
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| Keywords: | farm tractor remaining value linear model |
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