关于加速折旧的探讨及关于中学生学习压力的研究性学习报告.doc
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- 2021-06-19 发布|
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关于加速折旧法的探讨
摘 要
随着市场经济发展不断加快,企业财务管理也在不断的变化之中。企业在会计核算中采用不同的折旧方法,和企业每一会计期间的利润、固定资产收回的速度,有着直接的关系,同时也会对当期的税收产生影响,进而影响国家整体的财政收入。
本文对加速折旧法进行了系统的介绍,说明了加速折旧法的类型,推行加速折旧法的原因,可行性及其缺陷,并提出在特殊情况下的运用。
关键词:企业,加速折旧法,会计
Abstract
Following the development of the market economy, enterprise financial management is also in constant change. Enterprises adopt different depreciation methods in accounting, which have direct relationship with profits for the term and recovery rate of fixed assets, exerting a great influence on current tax and then national fiscal?revenue.
This article introducing?systematically accelerated methods of depreciation illustrates the types, reasons of implementation, feasibility, deficiencies and operation in particular cases.
Key words: enterprises, accelerated methods of depreciation, a