比如,甚至是人為計(jì)算錯誤故意多計(jì)或少計(jì) 折舊額;有些企業(yè)在計(jì)算月折舊額時(shí)虛增虛減計(jì)提基數(shù),企業(yè)每月計(jì)提的折舊額是根據(jù)固定資產(chǎn)的月折舊率與月初賬面固定資產(chǎn)原分項(xiàng)計(jì)算,在實(shí)際工作中,或?qū)⒈驹聹p少的固定資產(chǎn)不計(jì)提折舊等,