中文版

计提折旧何时开始？

计提折旧是企业会计中的一个重要概念，它涉及到企业固定资产价值的逐渐转移和费用的分摊。那么，计提折旧到底从什么时候开始呢？本文将就此问题进行探讨。

一般来说，计提折旧的时间是从固定资产投入使用的次月开始。这是因为固定资产在投入使用前，其购置成本已经全额计入企业的资产账户中。一旦固定资产投入使用，它就开始为企业创造价值，同时也开始逐渐损耗其价值。因此，从固定资产投入使用的次月开始计提折旧是合理的。

然而，需要注意的是，有些特殊情况下，计提折旧的时间可能会有所不同。例如，对于某些需要长时间安装和调试的固定资产，其计提折旧的时间可能会从安装完成并投入使用的月份开始。此外，对于某些政策性固定资产，政府可能会规定特定的计提折旧时间和方法。

计提折旧是企业会计中非常重要的一项工作。它不仅关系到企业资产的准确计价和费用的合理分摊，还直接影响到企业的财务状况和经营成果。因此，企业应该根据会计准则和实际情况，合理确定计提折旧的时间和方法，确保会计信息的真实性和准确性。

英文版

When Does Depreciation Start?

Depreciation is an essential concept in corporate accounting, involving the gradual transfer of fixed asset value and the allocation of expenses. So, when does depreciation actually start? This article will explore this question.

Typically, depreciation begins in the month following the commencement of a fixed asset's use. This is because before a fixed asset is put into use, its full purchase cost has already been recorded in the company's asset account. Once the asset is operational, it starts generating value for the business while gradually depleting its value. Therefore, it is reasonable to start depreciation from the second month of use.

However, it's crucial to note that in some special cases, the timing of depreciation may differ. For example, for fixed assets that require extended installation and commissioning, depreciation may start from the month when installation is completed and the asset is put into use. Additionally, for certain policy-related fixed assets, the government may stipulate specific depreciation timing and methods.

Depreciation is a crucial task in corporate accounting. It not only concerns the accurate valuation of assets and the reasonable allocation of expenses but also directly impacts a company's financial position and operating results. Therefore, companies should determine the timing and method of depreciation reasonably based on accounting standards and actual circumstances, ensuring the authenticity and accuracy of accounting information.