固定资产采用个别折旧率的方法计提折旧 ,能够准确的反映固定资产的损耗 ,更真实的计算固定资产转移到成本、费用中的价值 ,但其计算工作量极大 ,故手工操作中很少采用。使用计算机处理数据 ,为固定资产按各自的折旧方法和折旧率计提折旧提供了有利条件 ,成为目前固定资产核算 Fixed assets depreciation method using individual depreciation rate, can accurately reflect the loss of fixed assets, more realistic calculation of the value of the transfer of fixed assets to costs, costs, but the calculation of the workload is extremely large, so few manual operation use. The use of computers to process data provides favorable conditions for depreciation of fixed assets according to their respective depreciation methods and depreciation rates and becomes the current accounting method for fixed assets