新鄉化纖(000949.SZ):擬調整部分固定資產折舊年限
格隆匯 2 月 28日丨新鄉化纖(000949.SZ)公佈,根據公司固定資產的實際使用情況及《企業會計準則》的相關規定,為了更加客觀真實地反映公司的財務狀況和經營成果,公司第十屆董事會第十一次會議審議通過了《關於調整部分固定資產折舊年限的議案》。
近年來,隨着公司業務的發展,氨綸纖維規模的擴大,氨綸纖維的固定資產佔比逐年增大,超過了粘膠纖維的資產規模。考慮氨綸纖維的專用設備有別於粘膠纖維,技術發展較快,結合歷史使用情況和行業內其他上市公司的情況,公司擬對氨綸纖維專用設備的折舊年限進行變更,以更合理地反映資產使用年限。
公司現執行的固定資產分類和折舊方法如下表:


這次變更對各類資產的折舊年限範圍不做調整,僅將氨綸纖維機器設備的折舊年限由14年調整為10年,折舊方法和淨殘值率不變,年折舊率由6.79%調增至9.50%。
此次會計估計變更擬自2021年2月1日起開始執行。
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