固定资产折旧若干问题的探讨论文.doc固定资产折旧若干问题的探讨
摘要
企业的固定资产作为企业的一项重要资产,其在企业的生产经营中扮演着不 可或缺的重要角色,其价值随其使用而转移,最终形成了企业的生产经营成本, 这些随其使用而转移的价值就是固定资产所需要进行计提的折旧。为保证企业简 单再生产,同时实现期间收入费用的正确匹配,企业必须在固定资产有效使用期 内计提折旧。因而固定资产折旧方法的选择问题对企业的生存与发展至关重要, 选择不同的固定资产折旧方法将会产生不同的报告利润和税务负担,从而最终影 响企业的经济效益。鉴于固定资产折旧对企业的影响如此之大,要继续完善中国 的企业财务制度,就必须对固定资产折旧做更深入的分析研究,以便于我们更好 地认识和利用固定资产折旧方法。本文着重介绍固定资产四种折旧计算方法,并 对其利弊进行探讨,便于企业合理选择适合自身的固定资产折旧方法。
关键词: 固定资产折旧; 折旧方法;利弊
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Abstract
Fixed assets of enterprises as an important asset of enterprises, their production and operations play an indispensable role, the value of the transfer with its use and eventually formed a company's production and operation costs, such as its use transfer value is fixed by the need for provision for depreciation. To ensure the business simple reproduction, while the cost of achieving the right income during the match, companies must use the period of depreciation of fixed assets effectively. Thus the choice of fixed assets depreciation method for enterprise survival and development is crucial to select a different method of depreciation of fixed assets will have different reporting profits and tax burden, which ultimately affect the economic efficiency of enterprises. In view of the impact of depreciation of fixed assets of the company so large, Chinese companies should continue
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