折旧与摊销、资本性支出通过EXCEL快捷测算研究  

Research on Quick Calculation of Depreciation and Amortization,Capital Expenditures through Excel

作　　者：陈传松 吴梅 Chen Chuansong;Wu Mei(Jiangsu Renhe Zhongheng Engineering Consulting Real Estate Appraisal Co.,Ltd.,Jiangsu 224005)

机构地区：[1]江苏仁禾中衡工程咨询房地产估价有限公司,江苏盐城224005

出　　处：《中国资产评估》2023年第11期16-26,共11页Appraisal Journal of China

摘　　要：企业价值收益法评估实践中,普遍做法是资本性支出、折旧与摊销采用分类测算,永续期资本性支出金额等于折旧与摊销金额。本文认为,上述做法准确性值得商榷,于是分析长期资产购建、折旧与摊销、残值收回、经济寿命年限、会计折旧年限之间的逻辑关系,利用在EXCEL中合理设置公式、链接,测算详细预测期内各年的资本性支出、折旧与摊销和永续期资本性支出、折旧与摊销的年金化金额。In the practice of enterprise value income method evaluation,the common practice is to use classification calculation for capital expenditure,depreciation and amortization,and the amount of perpetual capital expenditure is equal to the amount of depreciation and amortization.This article believes that the accuracy of the above approach is worth discussing.Therefore,it analyzes the logical relationship between long-term asset acquisition and construction,depreciation and amortization,residual value recovery,economic life years,and accounting depreciation years.By using reasonable formulas and links in EXCEL,it calculates the detailed forecast period of capital expenditure,depreciation and amortization,as well as the annuitized amount of perpetual capital expenditure,depreciation and amortization.

关 键 词：年金 复利现值 经济寿命年限 会计折旧年限 经济寿命年限折现率 

分 类 号：F270[经济管理—企业管理]