固定资产折旧问题研究.docx

内蒙古科技大学
专科生毕业论文
题目:企业固定资产折旧方法的研究
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企业固定资产折旧方法的研究
摘要
会计上计算折旧的方法很多,财政部规定企业可选择的折旧方法一般有4种,即年限平均法、工作量法、双倍余额递减法、年数总与法。由于固定资产折旧方法的选用直接影响到当期的收入与纳税,企业应根据具体情况确定所使用的折旧方法,为体现一贯性原则,在一年内固定资产折旧方法一经确定,不得随意变更,如要变更需在财务报表的附注中加以说明。本文着重介绍了固定资产四种折旧方法的计算说明与比较,及所使用折旧方法的不同对企业所得税与利润表的影响,提出了折旧中应注意的问题与建议,以便于企业合理选择适合自身的固定资产折旧方法,使企业利润达到最大化。
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关键词:固定资产折旧折旧方法折旧方法的比较
Method of depreciation of fixed assets of enterprises
Abstract
Accounting depreciation method a lot of, the provisions of the Ministry of finance enterprises can choose the depreciation method generally has 4 kinds, namely the straight-line method, work method, double declining balance method, the annual summation method. Because of the fixed assets depreciation methods directly affects the current e and tax, enterprise should according to the specific circumstances identified by use of the method of depreciation, to reflect the consistency principle, within a year of fixed assets depreciation method is confirmed, it shall not be changed randomly, to changes in the footnotes to the financial statements illustrate. This paper introduces four types of fixed assets depreciation method are described pared, and the depreciation method on enterprise e tax and profit impact, proposed depreciation should pay attention question and suggestion, to facilitate the enterprise reasonable choice for their method of depreciation of fixed assets, to maximize the profits.







Key words: depreciation of fixed assets depreciation method depreciation parison
目录
摘要 I
Abstract II
第一章固定资产折旧的基本理论 1
1