折旧年限一览表讲课教案.xls

固定资产管理目录及折旧年限表(1)类 别按原行业会计制度要求按企业会计制度及税法要求折旧年限规定年限年折旧率(%)净残值率(%)折旧年限年折旧率(%)净残值率(%)一、房屋及建筑物 1、房屋30-40352.773204.902 (1)钢结构35-45402.433204.902 (2)钢筋混凝土结构30-3532.52.983204.902 (3)钢转混凝土砖结构25-3027.53.533204.902 (4)砖结构20-30253.883204.902 (5)危害物品专用仓库20-2522.54.313204.902 (6)简易房5-107.512.933519.602 2、建筑物15-25204.853204.902 (1)道路15-25204.853204.902 (2)铁路专用线15-25204.853204.902 (3)水塔15-25204.853204.902 (4)油罐15-25204.853204.902 (5)油池15-25204.853204.902 (6)混凝土场地15-25204.853204.902 (7)围墙15-25204.853204.902 (8)其他建筑物15-25204.853204.902 3、传导设施15-2821.54.513204.902 (1)热网管道15-2821.54.513204.902 (2)给排水15-2821.54.513204.902 (3)电线电缆15-2821.54.513204.902 (4)其他传导设施15-2821.54.513204.902二、施工设备 1、起重机械10-14109.703109.802 (1)塔式起重机10-14109.703109.802 (2)履带式起重机10-14109.703109.802 (3)汽车式起重机10-14109.703109.802 (4)轮胎式起重机10-14109.703109.802 (5)轨道式起重机10-14109.703109.802 (6)叉式起重机10-14109.703109.802 (7)门式起重机10-14109.703109.802 (8)桥式起重机10-14109.703109.802 (9)桅杆式起重机10-14109.703109.802 (10)固定式起重机10-14109.703109.802 (11)卷扬机10-14109.703109.802 (12)升降机10-14109.703109.802 (13)简易起重装置10-14109.703109.802 (14)其他起重机械10-14109.703109.802 2、挖掘机械10-14109.703109.802 (1)挖掘机10-14109.703109.802 (2)装载机10-14109.703109.802 (3)其他挖掘机械10-14109.703109.802第 1 页，共 7 页固定资产管理目录及折旧年限表(2)3、土方铲运机械10-14109.703109.802 (1)铲运机10-14109.703109.802 (2)推土机10-14109.703109.802 (3)平地机10-14109.703109.802 (4)其他土方铲运机械10-14109.703109.802 4、凿岩机械10-14109.703109.802 (1)凿岩机4-5424.253109.802 (2)掘进机10-14109.703109.802 (3)凿岩台车10-14109.703109.802 (4)深孔及潜孔钻机10-14109.703109.802 (5)装(出)渣设备10-14109.703109.802 (6)喷锚设备10-14109.703109.802 (7)其他凿岩机械10-14109.703109.802 5、基础及凿井机械10-14109.703109.802 (1)打桩机10-14109.703109.802 (2)压路机(碾)10-14109.703109.802 (3)套管钻机10-14109.703109.802 (4)多头钻机10-14109.703109.802 (5)旋转钻机10-14109.703109.802 (6)潜水钻机8-12812.133109.802 (7)冲击式钻机8-12812.133109.802 (8)铺轨机10-14109.703109.802 (9)铺渣机10-14109.703109.802 (10)道渣捣固机械10-14109.703109.802 (11)配渣整形机(车)10-14109.703109.802 (12)起拔道机10-14109.703109.802 (13)沥青拌和站10-14109.703109.802 (14)沥青摊铺机10-14109.703109.802 (15)大型捣固车10-14109.703109.802 (16)其他基础凿井机械10-14109.703109.802 6、钢筋及混凝土机械8-10812.133109.802 (1)钢筋调直机4-5424.253109.802 (2)钢筋弯曲机10109.703109.802 (3)钢筋切断机10109.703109.802 (4)钢筋预应力拉伸机8-10812.133109.802 (5)混凝土拌和楼（站）8-10812.133109.802 (6)混凝土输送泵4-5412.133109.802 (7)混凝土输送塔8-10812.133109.802 (8)混凝土摊铺机10109.703109.802 (9)混凝土搅拌机8-10812.133109.802 (10)混凝土泵车4-5424.253109.802 (11)混凝土喷浆机4-548.073109.802类 别按原行业会计制度要求按企业会计制度及税法要求折旧年限规定年限年折旧率(%)净残值率(%)折旧年限年折旧率(%)净残值率(%)第 2 页，共 7 页固定资产管理目录及折旧年限表(3)(12)混凝土振动器4-549.703109.802 (13)碎石机8-10812.133109.802 (14)其他钢筋混凝土机械8109.703109.802 7、运输机8-10812.133109.802 (1)皮带运输机8-10812.133109.802 (2)螺旋运输机8-10812.133109.802 (3)其他运输机械8-10812.133109.802 8、工业泵类8-10812.133109.802 (1)自吸泵8-10812.133109.802 (2)多级泵8-10812.133109.802 (3)单级泵8-10812.133109.802 (4)深井泵8-10812.133109.802 (5)潜水泵8-10812.133109.802 (6)其他工业泵类8-10812.133109.802三、运输设备 1、汽车8-10812.133519.602 (1)载货汽车8-10812.133519.602 重型载货汽车8-10812.133519.602 中型载货汽车8-10812.133519.602 轻型载货汽车8-10812.133519.602 其他8-10812.133519.602 (2)越野汽车8-10812.133519.602 重型越野车8-10812.133519.602 中型越野车8-10812.133519.602 轻型越野车8-10812.133519.602 其他8-10812.133519.602 (3)自缷汽车8-10812.133519.602 重型自卸车8-10812.133519.602 中型自卸车8-10812.133519.602 轻型自卸车8-10812.133519.602 其他8-10812.133519.602 (4)牵引汽车8-10812.133519.602 全挂牵引汽车8-10812.133519.602 半挂牵引汽车8-10812.133519.602 其他8-10812.133519.602 (5)客车8-10812.133519.602 大型客车8-10812.133519.602 中型客车8-10812.133519.602 轻型客车8-10812.133519.602 微型客车8-10812.133519.602 轿车8-10812.133519.602 吉普车8-10812.133519.602类 别按原行业会计制度要求按企业会计制度及税法要求折旧年限规定年限年折旧率(%)净残值率(%)折旧年限年折旧率(%)净残值率(%)第 3 页，共 7 页固定资产管理目录及折旧年限表(4)其他8-10812.133519.602 (6)摩托车8-10812.133519.602 (7)专用汽车8-10109.703519.602 油槽车8-10109.703519.602 水槽车8-10109.703519.602 煤气罐车8-10109.703519.602 水泥罐车8-10109.703519.602 混凝土输送车8-10109.703519.602 工程修理车8-10109.703519.602 垃圾车8-10109.703519.602 警车8-10109.703519.602 救护车8-10109.703519.602 其他8-10109.703519.602 (8)其他汽车8-10109.703519.602 2、运输设备8-10109.703519.602 (1)轨道车8-10109.703519.602 (2)拖车8-10109.703519.602 (2)蓄电池车8-10109.703519.602 (3)拖拉机12128.083519.602 (4)机械翻斗车8-10109.703519.602 (5)电动轨道平车8-10109.703519.602 (6)梭式矿车8-10109.703519.602 3、其他运输设备8-10109.703519.602 (1)火车14146.933109.802 (2)轮船14146.933109.802 (3)其他8-10109.703519.602四、工业生产设备 1、木工加工机械8-10910.783109.802 (1)木工锯机8-10910.783109.802 (2)木工刨床、钻床8-10910.783109.802 (3)木工车床、铣床8-10910.783109.802 (4)榫槽机8-10910.783109.802 (5)其他木工加工机械8-10910.783109.802 2、金属切削机床10-141210.783109.802 (1)车、钻、刨床10-14128.083109.802 (2)铣、镗、磨床10-14128.083109.802 (3)切断机床10-14128.083109.802 (4)齿轮及螺纹加工10-14128.083109.802 (5)联合及组合机床10-14128.083109.802 (6)其他金属切削机床10-14128.083109.802 3、锻压、剪冲设备10-14128.083109.802 (1)锻锤10-14128.083109.802类 别按原行业会计制度要求按企业会计制度及税法要求折旧年限规定年限年折旧率(%)净残值率(%)折旧年限年折旧率(%)净残值率(%)第 4 页，共 7 页固定资产管理目录及折旧年限表(5)(2)锻造机10-14128.083109.802 (3)压力机10-14128.083109.802 (4)剪切机10-14128.083109.802 (5)整形机10-14128.083109.802 (6)其他锻压、剪冲设备10-14128.083109.802 4、焊接及切割设备7-108.511.413109.802 (1)电焊机4-54.521.563109.802 (2)内燃电焊机4-54.521.563109.802 (3)切割机4-54.521.563109.802 其中：等离子切割机4-54.521.563109.802 磁力氧气切割机4-54.521.563109.802 (4)其他焊接及切割设备7-108.511.413109.802 5、铸造及热处理设备10-14128.083109.802 (1)熔铸炉10-14128.083109.802 (2)热处理炉10-14128.083109.802 (3)干燥箱（炉）10-14128.083109.802 (4)淬火设备10-14128.083109.802 (5)电镀设备10-14128.083109.802 (6)铸工造型机械10-14128.083109.802 (7)铸工浇注机械10-14128.083109.802 (8)型砂处理及清理设备10-14128.083109.802 (9)其他铸造及热处理设备10-14128.083109.802 6、动力设备11-1814.56.693109.802 (1)空气压缩机8-10910.783109.802 (2)气体分离设备8-10910.783109.802 (3)制氧机组8-10910.783109.802 (4)液化气循环压缩机8-10910.783109.802 (5)水处理设备8-10910.783109.802 (6)风机8-10910.783109.802 (7)发电机（组）8-10910.783109.802 (8)变压器8-10910.783109.802 (9)锅炉8-10910.783109.802 (10)整流器8-10910.783109.802 (11)充电机8-10910.783109.802 (12)开关控制设备8-10910.783109.802 (13)其他动力设备8-10910.783109.802 7、维修专用设备8-10910.783109.802 (1)工程维修车8-10910.783109.802 (2)试验、校正设备8-10910.783109.802 (3)清洗设备8-10910.783109.802 (4)油处理设备8-10910.783109.802类 别按原行业会计制度要求按企业会计制度及税法要求折旧年限规定年限年折旧率(%)净残值率(%)折旧年限年折旧率(%)净残值率(%)第 5 页，共 7 页固定资产管理目录及折旧年限表(6)(5)拆装设备8-10910.783109.802 (6)其他维修专用设备8-10910.783109.802 8、印刷机械10-12118.823109.802五、试验设备及仪器 1、材料试验设备7-108.511.413519.602 (1)压力试验机7-108.511.413519.602 (2)硬度试验机7-108.511.413519.602 (3)万能试验机7-108.511.413519.602 (4)拉力试验机7-108.511.413519.602 (5)弹簧试验机7-108.511.413519.602 (6)岩石切割机7-108.511.413519.602 (7)沥清多功能仪7-108.511.413519.602 (8)白金坩锅7-108.511.413519.602 (9)其他材料试验设备7-108.511.413519.602 2、测定仪器5-107.512.933519.602 (1)测定台5519.403519.602 (2)渗透仪5519.403519.602 (3)检测仪5519.403519.602 (4)稠度仪5519.403519.602 (5)测力仪5519.403519.602 (6)延伸仪5519.403519.602 (7)贯入仪5519.403519.602 (8)核载机5519.403519.602 (9)监测仪5519.403519.602 (10)击实仪5519.403519.602 (11)低温箱5519.403519.602 (12)试验箱5519.403519.602 3、计量仪器7-108.511.413519.602 (1)计量仪7-108.511.413519.602 (2)天平7-108.511.413519.602 (3)加油机7-108.511.413519.602 (4)地磅7-108.511.413519.602 (5)其他计量仪器7-108.511.413519.602 4、探伤仪器7-108.511.413519.602 (1)磁力探伤仪7-108.511.413519.602 (2)荧光探伤仪7-108.511.413519.602 (3)超声波探伤仪7-108.511.413519.602 (4)其他探伤仪器7-108.511.413519.602 5、测绘仪器7-108.511.413519.602 (1)经纬仪7-108.511.413519.602 (2)水准仪7-108.511.413519.602 (3)核子密度仪7-108.511.413519.602类 别按原行业会计制度要求按企业会计制度及税法要求折旧年限规定年限年折旧率(%)净残值率(%)折旧年限年折旧率(%)净残值率(%)第 6 页，共 7 页固定资产管理目录及折旧年限表(7)(4)其他测绘仪器7-108.511.413519.602六、其他固定资产 1、办公用具10-14128.083519.602 (1)电子计算机4-8616.173519.602 (2)电视机5-86.514.923519.602 (3)复印机（含打字机）5-86.514.923519.602 (4)文字处理机5-86.514.923519.602 (5)传真机5-107.512.933519.602 (6)电传机5-107.512.933519.602 (7)移动无线电话5-107.512.933519.602 (8)通讯设备8-10910.783519.602 (9)音响设备10-1512.57.763519.602 (10)录放（摄）像机10-1512.57.763519.602 2、度量及消防用具10-14128.083519.602 3、文体宣传用具10-1522.54.313519.602 (1)闭路电视播放设备10109.703519.602 (2)电影放映（幻灯）机10109.703519.602 (3)照相机10109.703519.602 (4)游乐场设备5-107.512.933519.602 (5)健身房设备5-107.512.933519.602 4、炊事用具8-10910.783519.602 5、医疗器具8-10910.783519.602 6、营业柜台、货架3-64.521.563519.602 7、地毯5-107.512.933519.602 纯毛地毯5-107.512.933519.602 混织地毯3-5424.253519.602 化纤地毯3332.333519.602 8、像片冲印设备8-10910.783519.602 9、洗涤设备5-107.512.933519.602 10、公安监察专用仪器8812.133519.602 11、安全保险设备8812.133519.602 12、其他：7-108.511.413519.602 其中：电冰箱5-7616.173519.602 冷冻机5-7616.173519.602 空调器：柜式5519.403519.602 窗式3332.333519.602类 别按原行业会计制度要求按企业会计制度及税法要求折旧年限规定年限年折旧率(%)净残值率(%)折旧年限年折旧率(%)净残值率(%)第 7 页，共 7 页