CN114282881A

CN114282881A - Depreciation measuring and calculating method and device, storage medium and computer equipment

Info

Publication number: CN114282881A
Application number: CN202111347990.2A
Authority: CN
Inventors: 李玫; 柯刚; 李国栋; 丁德智
Original assignee: Yuanguang Software Co Ltd
Current assignee: Yuanguang Software Co Ltd
Priority date: 2021-11-15
Filing date: 2021-11-15
Publication date: 2022-04-05

Abstract

The embodiment of the application discloses a depreciation measuring and calculating method and device, a storage medium and computer equipment, and relates to the field of office automation. According to the depreciation measuring and calculating method, the corresponding depreciation rule is inquired according to the attribute information and depreciation scene information of the asset, then the depreciation rule automatically calculates the depreciation cost of the asset, the depreciation cost is prevented from being calculated in a manual mode, and the accuracy and efficiency of depreciation of the asset are improved; the fixed asset depreciation amount under different depreciation years is automatically measured and calculated, and accurate basis is provided for scientific planning and investment decision of a power grid.

Description

Depreciation measuring and calculating method and device, storage medium and computer equipment

Technical Field

The application relates to the field of office automation, in particular to a depreciation measuring and calculating method, a depreciation measuring and calculating device, a storage medium and computer equipment.

Background

The annual planning budget is compiled by the office organization of the company planning budget committee according to the working deployment and requirements of the annual planning budget compilation of the network company and around the practical management of the development planning of the company, the annual key work task target and the like. The annual plan budget comprises key plan budget indexes, business income, electricity purchasing cost, power transmission and distribution cost, fixed asset investment, equity investment, cash flow, financing, comprehensive finance and the like. The depreciation cost budget is compiled according to the scale and the structure of the inventory fixed assets, the classified depreciation years, the estimated production time sequence and the transfused amount of the fixed asset investment projects arranged by annual planning budget, the scrappage condition of the fixed assets and the like. The types of assets are various, different assets correspond to different discount precaution, the current depreciation of the assets is generally manually completed by financial staff, and the problem of how to improve the processing efficiency when depreciating the assets needs to be solved at present is urgently solved.

Disclosure of Invention

The embodiment of the application provides a depreciation measuring and calculating method, a depreciation measuring and calculating device, a storage medium and computer equipment, and can solve the problem of low efficiency in asset depreciation. The technical scheme is as follows:

in a first aspect, an embodiment of the present application provides a depreciation measuring and calculating method, where the method includes:

acquiring attribute information and depreciation scene information of assets;

determining depreciation rule information corresponding to the attribute information and the depreciation scene information;

and performing depreciation measurement and calculation on the assets according to the depreciation rule information to obtain depreciation fees.

In a second aspect, an embodiment of the present application provides a depreciation measuring and calculating device, where the device includes:

the acquisition unit is used for acquiring attribute information and depreciation scene information of assets;

a determining unit, configured to determine depreciation rule information corresponding to the attribute information and the depreciation scene information;

and the computing unit is used for performing depreciation measurement and calculation on the assets according to the depreciation rule information to obtain depreciation fees.

In a third aspect, embodiments of the present application provide a computer storage medium storing a plurality of instructions adapted to be loaded by a processor and to perform the above-mentioned method steps.

In a fourth aspect, an embodiment of the present application provides a computer device, which may include: a processor and a memory; wherein the memory stores a computer program adapted to be loaded by the processor and to perform the above-mentioned method steps.

The beneficial effects brought by the technical scheme provided by some embodiments of the application at least comprise:

according to the attribute information and the depreciation scene information of the assets, inquiring corresponding depreciation rules, and then automatically calculating depreciation fees of the assets according to the depreciation rules, so that the depreciation fees are prevented from being calculated manually, and the accuracy and efficiency of the depreciation of the assets are improved; the fixed asset depreciation amount under different depreciation years is automatically measured and calculated, and accurate basis is provided for scientific planning and investment decision of a power grid.

Drawings

In order to more clearly illustrate the embodiments of the present application or the technical solutions in the prior art, the drawings used in the description of the embodiments or the prior art will be briefly described below, it is obvious that the drawings in the following description are only some embodiments of the present application, and for those skilled in the art, other drawings can be obtained according to the drawings without creative efforts.

Fig. 1 is a schematic diagram of a network architecture provided by an embodiment of the present application;

fig. 2 is a schematic flowchart of a depreciation estimation method according to an embodiment of the present application;

FIG. 3 is a schematic structural diagram of a depreciation measuring and calculating device provided by the present application;

fig. 4 is a schematic structural diagram of a computer device provided in the present application.

Detailed Description

In order to make the objects, technical solutions and advantages of the present application more clear, embodiments of the present application will be described in further detail below with reference to the accompanying drawings.

It should be noted that the depreciation estimation method provided by the present application is generally executed by a computer device, and accordingly, the depreciation estimation device is generally disposed in the computer device.

Fig. 1 illustrates an exemplary system architecture that may be applied to the depreciation method or depreciation metering device of the present application.

As shown in fig. 1, the system architecture may include: computer device 101 and server 102. Communication between computer device 101 and server 102 may be via a network, which is the medium used to provide the communication links between the various elements described above. The network may include various types of wired or wireless communication links, such as: the wired communication link includes an optical fiber, a twisted pair wire, or a coaxial cable, and the WIreless communication link includes a bluetooth communication link, a WIreless-FIdelity (Wi-Fi) communication link, or a microwave communication link, etc.

Wherein, a design tool of the business model is deployed in the server 102, and the user calls the design tool through the computer device 101 to continue the online design of the business model.

It should be noted that the computer device 101 and the server 102 may be hardware or software. When the computer device 101 and the server 102 are hardware, they may be implemented as a distributed server cluster composed of a plurality of servers, or may be implemented as a single server. When the computer device 101 and the server 102 are software, they may be implemented as a plurality of software or software modules (for example, for providing distributed services), or may be implemented as a single software or software module, and are not limited in this regard.

Various communication client applications may be installed on the computer device of the present application, for example: video recording application, video playing application, voice interaction application, search application, instant messaging tool, mailbox client, social platform software, etc.

The computer device may be hardware or software. When the computer device is hardware, it may be various computer devices having a display screen, including but not limited to smart phones, tablet computers, laptop portable computers, desktop computers, and the like. When the computer device is software, the software may be installed in the computer device listed above. Which may be implemented as multiple software or software modules (e.g., to provide distributed services) or as a single software or software module, and is not particularly limited herein.

When the computer equipment is hardware, the computer equipment can also be provided with display equipment and a camera, the display equipment can display various equipment capable of realizing the display function, and the camera is used for collecting video streams; for example: the display device may be a cathode ray tube (CR) display, a light-emitting diode (LED) display, an electronic ink screen, a Liquid Crystal Display (LCD), a Plasma Display Panel (PDP), or the like. The user can utilize the display device on the computer device to view the displayed information such as characters, pictures, videos and the like.

It should be understood that the number of computer devices, networks, and servers in FIG. 1 is illustrative only. Any number of computer devices, networks, and servers are possible, as desired for an implementation.

The depreciation estimation method provided by the embodiment of the application will be described in detail below with reference to fig. 2. The depreciation measuring and calculating device in the embodiment of the present application may be a computer device shown in fig. 1.

Referring to fig. 2, a schematic flow chart of a depreciation measuring and calculating method is provided in the embodiment of the present application. As shown in fig. 1, the method of the embodiment of the present application may include the steps of:

s201, acquiring attribute information and depreciation scene information of the assets.

The property information of the assets represents the asset type, the asset change state and the use state, the asset type comprises intangible assets and fixed assets, the asset change state comprises new addition and stock, and the use state comprises: a normal use state, a retirement state and a overdue state; the depreciation scenario information represents scenarios in which the asset is depreciated, including budgeting scenarios and cost monitoring scenarios. The method and the device can acquire the attribute information and depreciation scene information of each asset from an Enterprise Resource Planning (ERP) system.

S202, determining depreciation rule information corresponding to the attribute information and the depreciation scene information.

Mapping relationship information is prestored or preconfigured in the application, the mapping relationship information includes a plurality of depreciation rule information, each depreciation rule information is associated with depreciation scene information and attribute information, and the mapping relationship information is used for inquiring the attribute information determined in S101 and the depreciation rule information corresponding to the depreciation scene information.

S203, according to the depreciation rule information, depreciation calculation is carried out on the assets to obtain depreciation fees.

The method comprises the following steps of carrying out depreciation measurement and calculation on assets according to depreciation rule information to obtain depreciation fees, wherein the depreciation fees can be measured and calculated in a future time interval, such as: the next year's amortization fee or the next cost audit period of amortization fee.

The following explains the depreciation procedure of the present embodiment with respect to several specific depreciation rules indicated by the depreciation rule information:

first, the conversion scene information represents a budgeting scene.

1. And depreciating the fixed inventory.

(1.1) the assets are fixed assets and are in stock fixed assets and are in a non-overdue state (namely normal use and assets are not overdue), and the following year due month of the promotion is calculated according to the asset due year and the due month of the promotion. According to the actual depreciation month and the depreciation rate of the next year, calculating the depreciation cost of the next year of the stock of fixed assets by adopting the following formula:

the fixed asset depreciation cost { (original fixed asset value × (1-residual rate))/actual depreciation year of the type of asset } × (next year should depreciation month/12).

TABLE 1

And (1.2) aging assets.

The method and the device can judge whether the asset is overdue based on the relation between the net value at the end of the asset year and the residual value of the asset in the asset card, and if the net value at the end of the fixed asset year is smaller than the residual value of the fixed asset, the asset is judged to be overdue.

The fixed asset residual value is the original value of the fixed asset x the residual value rate, and the residual value rate is generally 5%. The next year of the stock fixed assets in the using and overdue state is not more depreciated, and only the original value and the occupation ratio of the accumulated overdue fixed assets and the original value of the past three years of overdue assets are counted.

2. And 5, old adding of the fixed assets.

(2.1) calculation of investment scale: the investment scale of the newly added fixed assets in the future time (for example, within 3 years) can be filled in based on the front desk of business personnel, and the investment scale of the project under construction can be measured and calculated based on the assumed parameters.

Hypothesis parameters	Description of the invention
		Investment scale of newly added fixed assets	According to business person foreground report
Proportion of investment scale entering construction project	Estimation based on history of the first two calendars (weighted average)

TABLE 2

And (3) calculating a construction project predicted value: and respectively measuring and calculating the construction project forecast value and the transformation ratio assumed parameter according to the year transformation of the construction project transformation fixed asset and the intangible asset. And (4) converting the predicted value of the construction project in the year to the original value of the construction project in the beginning of the year plus the construction project newly added in the year) multiplied by the construction project conversion rate. The construction project original value at the beginning of the year is the construction project original value at the end of the last year, and the construction project original value at the end of the year is the construction project original value at the beginning of the year plus the construction project newly added in the year, namely the construction project is transferred out in the year.

Hypothesis parameters	Description of the invention
		Construction work transfer rate	Based on historical estimation (weighted average)
Conversion to fixed asset ratio	Based on historical estimation (weighted average)
		Incremental intangible asset rates	Based on historical estimation (weighted average)

TABLE 3

(2.2) calculating the depreciation of the new fixed assets:

and measuring the next year old/new-age through the predicted value of the original value of the next year old/new-age-related new fixed asset and the assumed parameter of the comprehensive old/new-age rate of the new asset, for example: the next year old improvement is calculated by adopting the following formula:

predicting value of average fixed asset original value for calculating depreciation

The ratio of (initial fixed asset value + end-of-year fixed asset value)/2 × average fixed asset value of the year depreciation to the average fixed asset value of the year. Wherein the original value of the fixed assets at the beginning of the year is the original value of the fixed assets at the end of the last year.

And (4) adding the original value of the new fixed assets in the year, namely adding the fixed assets in the construction engineering in the year, receiving the assets of the user in the year and adding the new assets in other ways.

And (4) measuring and calculating the original value of the reduced fixed assets in the year according to the assumed parameters of the original value of the fixed assets in the beginning of the year and the original value of the reduced fixed assets in the year.

Hypothesis parameters	Description of the invention
		Receiving user assets this year	In the same year (filled by hand)
Other ways to add new assets	In the same year (filled by hand)
		Comprehensive depreciation rate	Estimation from historical conditions (weighted average) (hand-filling)

TABLE 4

3. Amortization of intangible assets.

(3.1) amortization estimation: calculating the next year intangible asset amortization value based on the intangible asset card information. And calculating the amortization month of the next year according to the corresponding years of the assets and the calculated months of the assets. And (4) according to the actual amortization months of the next year, calculating the depreciation cost of the next year by adopting an average age limit method.

The next year, amortization month ═ min (amortization month-amortization month, 12).

Amortization of intangible assets (original intangible assets value x annual amortization rate) x (next year should be depreciated month/12).

Intangible asset amortization is aggregated by asset class and city-site dimensions.

TABLE 5

4. And (3) depreciation of newly added intangible assets: the calculation of the original value of the newly added intangible assets is similar to the calculation principle of the original value of the newly added fixed assets, the total value of the newly added intangible assets is firstly calculated based on the parameters of newly added investment scale, project building rate entering, project building rate exiting rate and transformed intangible asset rate, and the like, and the amortization of the intangible assets is calculated and summed in the year according to the composition types (for example, 8 types such as software, land use right, patent rights, non-patent technologies and the like) of the intangible assets according to the rate and the assumed parameters of the amortization rate of various intangible assets. Predicting the original value of the intangible assets at the end of the year, namely the original value of the intangible assets at the beginning of the year, the original value of the intangible assets newly increased in the year, and the original value of the intangible assets reduced in the year

Wherein the original value of the intangible assets at the beginning of the year is the original value of the intangible assets at the last year.

The new intangible assets in the year are converted into intangible assets in construction under construction/are converted into intangible assets in construction under construction in the year

For example: the original value of the newly added software in the year is equal to the original value of the newly added intangible asset in the year, and the ratio of the original value of the software to the intangible asset

Accordingly, the land use right, the patent right and other 7 types of intangible assets are calculated; and the original value of the intangible asset reduction in the current year is equal to the sum of the original values of the 8 types of intangible assets reduction, and the original values of the intangible assets reduction in the current year are calculated according to the assumed parameters of the ratio of the original values of the intangible assets reduction in the current year and the original values of the intangible assets reduction in the current year.

(4.2) newly-added intangible asset amortization: and calculating the annual amortization amount of each intangible asset according to the historical amortization rate of each intangible asset.

And newly adding various intangible assets in the year, namely newly adding the original value of the intangible assets and the historical amortization rate of the intangible assets in the year, wherein the historical amortization rate is the average of the amortization rates of the past two years.

And II, representing a cost monitoring scene by the conversion scene information.

1. And (3) depreciation measurement of the fixed stock assets: and calculating the depreciation amount of the fixed asset in the next cost monitoring period based on the regulation of the existing power transmission and distribution price monitoring method. And adjusting the depreciation age schemes of different voltage classes of all the asset classes, and assisting to set the depreciation scheme of the power transmission and distribution assets of the next cost monitoring age. Wherein, the depreciation fee of the pricing cost is calculated according to the information of the depreciation power transmission and distribution fixed asset card which can be counted and depreciated in the last year of the monitoring period (for example, 2021 year is used as a base period).

2. And (3) measuring and calculating depreciation of the newly added fixed assets: and calculating a newly added fixed original value based on the newly added fixed asset investment scale and the transfer rate hypothesis. And setting the history weight of each year according to the asset original value and the occupation ratio of each voltage class of each asset classification of historical power transmission and distribution, and calculating the asset original value of each voltage class of each asset classification in the last three years. And calculating the depreciation amount of each type of assets according to the corresponding age of the < depreciation rule >.

The original value of the newly added fixed asset in the year is equal to the investment scale multiplied by the transfer rate of the newly added fixed asset in the year; wherein, the transfer rate is generally 75%.

Comparing the original value of each voltage level of each historical asset classification with the original value of each voltage level of each current year asset classification/total value of fixed assets of the current year

And adding original values of all the voltage classes of all the asset classes, namely adding original values of fixed assets x sigma in the year [ the original value of the voltage assets of the asset classes is larger than the original value of the voltage assets x historical weight in history ]. Wherein, the historical data is generally taken from the first three years; the historical weights add up to 1, for example: the historical weights are respectively: 20% in the previous year, 30% in the last year and 50% in the present year.

And newly adding asset classification and asset depreciation of each voltage class, namely, the original value of each voltage class asset of each asset classification/the voltage of the asset classification in the current year corresponds to the depreciation age limit. Wherein, the depreciation age is calculated according to the numerical value input by the service personnel on the foreground interface.

3. Measuring and calculating depreciation of retired fixed assets: and (4) counting the original value and depreciation amount of the fixed assets which are retired in the base period and the last three years based on the asset card information. And adjusting the retired age limit standard synchronously according to different measuring and calculating schemes, wherein asset retirement judgment is based on comparison between the discounted month of the asset and the depreciation age limit of the asset under the cost monitoring scheme, and if the discounted month is greater than the depreciation age limit, the asset is judged to be retired.

For assets retired in the year, the depreciation amount needs to be calculated by the month of their actual use. The depreciation amount is calculated as follows:

retired asset depreciation amount (fixed asset original value x (1-residual rate))/asset cost monitoring scheme depreciation age of this type x (retired month/12).

4. And (3) estimating the fixed assets of the overdue age: and (4) according to the information of the asset card at the end of the base period of the cost supervision, counting the accumulation of the base period in use and the original value of the overdue asset in the current year, and using the overdue asset judgment method and the budgeting part formula. And judging whether the asset card information in the next cost monitoring period is used or not based on the depreciation age limit of each asset, judging whether the asset is overdue or not based on the residual value and the net value, and counting the original value of each overdue asset according to the rules of the used and depreciated asset.

According to the scheme of the embodiment of the application, when the depreciation time of the assets is calculated, depreciation measuring and calculating models of different depreciation ages of all the asset classes in different voltage levels are used for assisting budgeting scenes and evaluating a cost monitoring scheme. And calculating the next budget year and the middle-long term depreciation cost based on the asset card data, the retirement abandonment plan and the newly added fixed asset investment scale, and realizing depreciation cost sensitivity analysis based on depreciation age limit adjustment. Meanwhile, multi-scheme comparison of different depreciation age combinations based on the cost monitoring rule is achieved, changes of depreciation expenses of various stock assets under different schemes are compared, the influence of the depreciated assets, the retired assets and the depreciation expenses due to the fact that the assets need to be rejected under the cost monitoring are comprehensively considered, and scientific establishment and adjustment of the cost monitoring scheme are assisted.

The following are embodiments of the apparatus of the present application that may be used to perform embodiments of the method of the present application. For details which are not disclosed in the embodiments of the apparatus of the present application, reference is made to the embodiments of the method of the present application.

Referring to fig. 3, a schematic structural diagram of a depreciation measuring and calculating device provided in an exemplary embodiment of the present application is shown, which is hereinafter referred to as device 3. The apparatus 3 may be implemented as all or part of a computer device, in software, hardware or a combination of both. The apparatus 3 comprises: acquisition unit 301, determination unit 302, calculation unit 303.

In one or more possible embodiments, the depreciation scenario information represents a budgeting scenario, and the attribute information represents that the asset is a fixed-inventory asset and is in an active non-overdue state;

in one or more possible embodiments, the depreciation scenario information represents a budgeting scenario, and the attribute information represents that the asset is a fixed-stock asset and is in an expired state, and does not mention a next-year depreciation fee of the asset.

In one or more possible embodiments, the depreciation scenario information represents a budgeting scenario, and the attribute information represents that the asset is a newly added fixed asset;

in one or more possible embodiments, the depreciation scenario information represents a budgeting scenario, and the attribute information represents that the asset is an intangible asset;

wherein the next year amortization month of the asset is min (amortization month-amortization month, 12);

the next year depreciation cost of the asset is intangible original value of the asset, the annual amortization rate and the next year amortization month/12.

In one or more possible embodiments, the depreciation scenario information represents a budgeting scenario, and the attribute information represents that the asset is a newly added intangible asset;

predicting the original value of the intangible assets at the end of the year, namely the original value of the intangible assets at the beginning of the year, the original value of the intangible assets newly increased in the year, and the original value of the intangible assets reduced in the year;

the new intangible asset original value in the year is the ratio of intangible asset converted and increased in the construction project/intangible asset converted and increased in the construction project in the year to the original value of the newly increased intangible asset;

and (4) the amortization amount of the newly added intangible assets in the year is equal to the original value of the newly added intangible assets in the year and multiplied by the historical amortization rate of the intangible assets.

In one or more possible embodiments, the depreciation scenario information represents a cost audit scenario;

the attribute information represents that the assets are stock fixed assets;

calculating depreciation cost of pricing cost according to the information of the depreciation power transmission and distribution fixed asset card which can be counted in the last year during supervision; or

The attribute information represents that the assets are newly added fixed assets;

the original value of the newly added fixed asset in the year is equal to the investment scale multiplied by the transfer rate of the newly added fixed asset in the year;

comparing the original value of each voltage level asset in each historical asset classification with the original value of each voltage level asset in each current year/total value of fixed assets in the current year;

adding original value of each voltage level of each asset classification into original value of a newly added fixed asset x sigma (the original value of the voltage asset in the asset classification is larger than the original value of the voltage asset in the historical asset classification is multiplied by the historical weight); or

The attribute information indicates that the asset is a retired fixed asset;

retired asset depreciation amount { (fixed asset original value × (1-residual value rate) }/this type of asset cost monitoring scheme depreciation age × (retired month/12).

It should be noted that, when the device 3 provided in the above embodiment performs the depreciation estimation method, only the division of the above functional modules is taken as an example, and in practical applications, the above function distribution may be completed by different functional modules according to needs, that is, the internal structure of the apparatus is divided into different functional modules to complete all or part of the above described functions. In addition, the depreciation measuring and calculating device and the depreciation measuring and calculating method provided by the embodiment belong to the same concept, and the embodiment of the method embodies the implementation process and is not described again.

The above-mentioned serial numbers of the embodiments of the present application are merely for description and do not represent the merits of the embodiments.

An embodiment of the present application further provides a computer storage medium, where the computer storage medium may store a plurality of instructions, where the instructions are suitable for being loaded by a processor and executing the method steps in the embodiment shown in fig. 2, and a specific execution process may refer to a specific description of the embodiment shown in fig. 2, which is not described herein again.

The present application further provides a computer program product storing at least one instruction, which is loaded and executed by the processor to implement the depreciation estimation method according to the above embodiments.

Referring to fig. 4, a schematic structural diagram of a computer device is provided in an embodiment of the present application. As shown in fig. 4, the computer device 400 may include: at least one processor 401, at least one network interface 404, a user interface 403, memory 405, at least one communication bus 402.

Wherein a communication bus 402 is used to enable connective communication between these components.

The user interface 403 may include a Display screen (Display) and a Camera (Camera), and the optional user interface 403 may also include a standard wired interface and a wireless interface.

The network interface 404 may optionally include a standard wired interface, a wireless interface (e.g., WI-FI interface), among others.

Processor 401 may include one or more processing cores, among others. The processor 401 interfaces various components throughout the terminal 400 using various interfaces and lines to perform various functions of the terminal 400 and process data by executing or executing instructions, programs, code sets, or instruction sets stored in the memory 405 and invoking data stored in the memory 405. Alternatively, the processor 401 may be implemented in at least one hardware form of Digital Signal Processing (DSP), Field-Programmable gate Array (FPGA), and Programmable Logic Array (PLA). The processor 401 may integrate one or more of a Central Processing Unit (CPU), a Graphics Processing Unit (GPU), a modem, and the like. Wherein, the CPU mainly processes an operating system, a user interface, an application program and the like; the GPU is used for rendering and drawing the content required to be displayed by the display screen; the modem is used to handle wireless communications. It is understood that the modem may not be integrated into the processor 401, but may be implemented by a single chip.

The Memory 405 may include a Random Access Memory (RAM) or a Read-Only Memory (Read-Only Memory). Optionally, the memory 405 includes a non-transitory computer-readable medium. The memory 405 may be used to store instructions, programs, code sets, or instruction sets. The memory 405 may include a stored program area and a stored data area, wherein the stored program area may store instructions for implementing an operating system, instructions for at least one function (such as a touch function, a sound playing function, an image playing function, etc.), instructions for implementing the various method embodiments described above, and the like; the storage data area may store data and the like referred to in the above respective method embodiments. The memory 405 may alternatively be at least one storage device located remotely from the aforementioned processor 401. As shown in fig. 4, the memory 405, which is a type of computer storage medium, may include therein an operating system, a network communication module, a user interface module, and an application program.

In the computer device 400 shown in fig. 4, the user interface 403 is mainly used as an interface for providing input for a user, and acquiring data input by the user; the processor 401 may be configured to call the application program stored in the memory 405 and specifically execute the method shown in fig. 1 or fig. 2, and the specific process may refer to fig. 1 or fig. 2, which is not described herein again.

It will be understood by those skilled in the art that all or part of the processes of the methods of the embodiments described above can be implemented by a computer program, which can be stored in a computer-readable storage medium, and when executed, can include the processes of the embodiments of the methods described above. The storage medium may be a magnetic disk, an optical disk, a read-only memory or a random access memory.

The above disclosure is only for the purpose of illustrating the preferred embodiments of the present application and is not to be construed as limiting the scope of the present application, so that the present application is not limited thereto, and all equivalent variations and modifications can be made to the present application.

Claims

1. A depreciation estimation method is characterized by comprising the following steps:

acquiring attribute information and depreciation scene information of assets;

2. The method according to claim 1, wherein the depreciation scenario information represents a budgeting scenario, and the attribute information represents that the asset is a stock fixed asset and is in an active non-overdue state;

3. the method according to claim 1, wherein the depreciation scenario information represents a budgeting scenario, and the attribute information represents that the asset is a fixed-stock asset and is in an in-use overdue state without mentioning a next-year depreciation fee of the asset.

4. The method according to claim 1, wherein the depreciation scenario information represents a budgeting scenario, and the attribute information represents that the asset is a newly added fixed asset;

5. the method according to claim 1, wherein the depreciation scenario information represents a budgeting scenario, and the attribute information represents that the asset is an intangible asset;

6. The method of claim 1, wherein the depreciation scenario information represents a budgeting scenario, and the attribute information represents that the asset is a newly added intangible asset;

7. The method of claim 1, wherein the depreciation scenario information represents a cost audit scenario;

the attribute information represents that the assets are stock fixed assets;

The attribute information indicates that the asset is a retired fixed asset;

8. A depreciation estimation device, comprising:

9. A computer storage medium, characterized in that it stores a plurality of instructions adapted to be loaded by a processor and to carry out the method steps according to any one of claims 1 to 7.

10. A computer device, comprising: a processor and a memory; wherein the memory stores a computer program adapted to be loaded by the processor and to perform the method steps of any of claims 1 to 7.