企业固定资产折旧方法及其选择

固定资产折旧费用是影响利润的重要因素,企业越来越重视折旧方法的选择。本文探讨了不同固定资产折旧方法及其优缺点、企业选择折旧方法的影响因素及选择技巧,以便于企业选择适合自身的折旧方法,进一步促进企业发展。     

折旧方法的选择在所得税纳税筹划中的应用

企业在计提固定资产折旧的过程中,采用不同的折旧方法,每期计提的折旧额会有所不同,这会直接影响当期的应纳税额,从而影响企业的所得税税负。而且,由于折旧的计提数额一般较大,也就使得固定资产折旧方法选择的纳税筹划显得尤为重要。本文从固定资产折旧方法的选择入手,并以宏光公司为案例就企业采用不同折旧方法对企业所得税的影响进行了详细分析,以期为企业在固定资产折旧方法的选择方面提供借鉴。     

企业固定资产折旧方法选择的思考

固定资产折旧是影响利润的重要因素，企业折旧方法的选择受到越来越多的关注。本文考察了选择固定资产折旧方法的影响因素和企业自身的优势和劣势，以方便企业选择适合自己的折旧方法。     

折旧方法的选择在所得税纳税筹划中的应用

企业在计提固定资产折旧的过程中，采用不同的折旧方法，每期计提的折旧额会有所不同，这会直接影响当期的应纳税额，从而影响企业的所得税税负。而且，由于折旧的计提数额一般较大，也就使得固定资产折旧方法选择的纳税筹划显得尤为重要。本文从固定资产折旧方法的选择入手，并以宏光公司为案例就企业采用不同折旧方法对企业所得税的影响进行了详细分析，以期为企业在固定资产折旧方法的选择方面提供借鉴。     

固定资产折旧方法及其对企业的影响研究

固定资产对企业的经营发展有着举足轻重的影响,固定资产折旧让固定资产的价值发生转移,选择不同的固定资产折旧方法对企业的财务状况与经营成果有着不同的影响。本文先对各种折旧方法进行了概述,总结了其优缺点,然后着重分析了不同折旧方法对企业所得税、成本与费用,现金流量与利润产生的影响。最后,为企业综合考虑各种因素,谨慎的选择最佳固定资产折旧方法提出了建议。     

企业应慎重选择固定资产折旧方法

固定资产价值以计提折旧的方式计入成本费用．并从产品销售收入中逐期实现价值补偿．折旧方法的选择关系到企业净收益的大小，影响经营管理者的经营业绩。影响以净利润为基础的各种奖励和报酬，审慎选择能够适合本企业的折旧方法显得尤为重要。文章从折旧政策选择对企业财务的影响及选择折旧方法应考虑的因素方面进行了分析．指出了方法选择时应遵循的基本原则。     

固定资产折旧方法对税收的影响

固定资产折旧方法的选择,将会对企业的税收产生一定的影响,文章分析了企业在税收筹划时对折旧方法的选择应该考虑的因素,以及对固定资产折旧进行税收筹划时应注意的误区.     

中小型企业固定资产折旧方法的选择分析

本文从企业角度,国家折旧制度方面比较各种折旧方法,为可以使用各种折旧方法的中小型企业选择合适的方法,从而达到最“经济“的效果.     

中小型企业固定资产折旧方法的选择分析

本文从企业角度，国家折旧制度方面比较各种折旧方法．为可以使用各种折旧方法的中小型企业选择合适的方法，从而达到最“经济”的效果。     

加速折旧法在企业中的应用

固定资产折旧方法的选择直接影响产品成本、利润与税金的支付,而且会影响企业折旧基金的累积速度与规模,对企业生产经营决策产生影响,因此确定合理固定资产折旧方法对企业十分重要。本文详细阐述加速折旧法的一些内容,并结合某一国有铁路电缆工厂实例,分析采用加速折旧法与直线折旧法的各自优、缺点。折旧过程是对固定资产价值的补偿过程,而该工厂采用的直线折旧法存在一定的缺点,而加速折旧法能较好地弥补其缺点。     

完善双倍余额递减法计提折旧方法之我见

随着新《企业会计准则》的颁布实施以及新《企业所得税法》的实施,双倍余额递减法在固定资产计提折旧应用上越来越广泛,计提折旧公式存在的缺陷也将日益显现。所以,对《企业会计准则讲解》中双倍余额递减法计提折旧公式进行完善非常必要。     

新企业会计制度执行情况探讨

本文选取了2001年发布的新《企业会计制度》的四个方面(包括资产盘点、存货计价方法和固定资产折旧方法、资产减值准备、会计调整事项)作为研究对象,通过对新企业会计制度执行情况的调查和统计分析,揭示了中国企业执行新制度时的一些行为倾向。     

Depreciated Depreciation Methods? Alternatives to Sraffa’s Take on Fixed Capital

This article discusses the treatment of fixed capital in the classical theory of price. Sraffa uses non-linear depreciation of ‘physical’ capital that equalizes all annual profit rates individually, but violates the proportionality of monetary machine value reduction and physical use-up on an annual basis. One alternative is to apply simple linear depreciation that has equal annual fixed capital costs. The key for consistency is that the internal rate of return on fixed capital investments throughout the fixed asset lifetime must be equated with the normal profit rate. A second alternative is to use ‘monetary’ capital, where the ‘correct’ amortization charges depend on the ability of the accumulated depreciation fund to earn interest. Among these valid alternative methods are the original proposals of Marx and Torrens, which were dismissed falsely and prematurely by Neo-Ricardian economists. These alternatives are shown here to imply fundamentally different prices of production. For all methods, the formulas for deriving amortization charges and fixed capital prices of all vintages are derived. The article also illustrates how the system of Sraffian price equations can be modified to incorporate these methods.     

Fixed capital cost,depreciation multiplier and the rate of interest

Suppose in an economy with zero interest rate five new trucks are bought and afterwards the fleet is renewed by investing the annual depreciation quotas. The service life of a truck is four years. What will be the stationary size of the fleet? The assumed answer is four trucks. The correct answer is eight trucks. The difference is measured by a coefficient called depreciation multiplier. The value of the depreciation multiplier is examined for three typical time profiles of fixed assets, and its limits are found to be 1 ?μ?2. It is then shown how the rate of interest can be interpreted as a rate of growth in an economy with unchanged technology. If the rate of interest is made equal to the rate of growth of the economy, the ratio of discounted values of brand new fixed assets and fixed assets of balanced age-distribution is equal to the ratio between gross and net capital in the growing economy with no interest rate.     

基于合作倾向的创新网络演化稳定策略分析

将企业看作知识的集合体,从微观层面的企业间协作关系出发,以公有收益和私有收益为基础,考虑声誉机制和知识贬值成本,建立了创新网络中两两企业间的博弈模型,分析了知识贬值成本大于公有收益和私有收益之和、介于公有收益与公有收益和私有收益之和之间、小于公有收益3种情况下创新网络的演化稳定状态,由此提出并证明了不同条件下关于企业合作倾向度的7个命题。     

Reply to Gehrke

This paper responds to Christian Gehrke's comment, and argues that the main conclusion of my earlier paper is sustained—that, contrary to Sraffa, Marx did not ‘adopt’ in any sense of the word the joint product method of treating fixed capital. It agrees with Gehrke that Torrens adopted a form of the joint product method, and that Malthus seems to have followed Torrens in this regard. However, it argues that Ricardo did not adopt the joint product method, not even in the one instance cited by Sraffa. Finally, it argues briefly that Marx's ‘transformation of value’ method of treating fixed capital and depreciation is superior to Sraffa's joint product method.     

China–US economic and trade relations,trade news,and short-term fluctuation of the RMB exchange rate

The trade war between the US and China affects the fluctuation of RMB exchange rate. We collect news on China–US trade policies and talks from January 2017 to July 2020. Results show that China–US dialogue and tariff imposition have the greatest impact on the percentage of RMB appreciation and depreciation. Additionally, tariff relaxation and increasing enterprise restrictions can cause a sharp appreciation and depreciation. “Policies” events and trade news from the US influence RMB fluctuations the most significantly. Finally, positive events cannot significantly cause RMB appreciation, but negative events can significantly cause RMB devaluation.     

论经济衰退背景下我国石油企业海外并购策略的调整

受美国次贷危机影响,全球经济陷入衰退。国外许多石油企业资产贬值,价值被低估,股价出现大幅下挫。可以说,流动性充沛的中国石油企业迎来了并购的良机。本文通过分析世界经济衰退对石油企业实施海外并购的影响,指出当前我国石油企业实施海外并购的机遇,以及实施海外并购将面临的主要风险,并提出以突出时效性为核心的当前我国石油企业海外并购策略调整之见解。     

Inflation,depreciation and optimal production

Depreciation is an economic outlay, though not a cash outflow. It is recognized as an outlay for tax purposes. This paper deals only with the tax effect of the depreciation method, emphasizing the impact of inflation on both the optimal depreciation method and optimal combination of production factors chosen by firms. In the U.S. and other countries accelerated forms of depreciation were adopted. These methods are analyzed and an optimal one is proposed.     

Another look at the linear q model: an empirical analysis of aggregate business capital spending with maintenance expenditures

Abstract .  The paper revisits the empirical investment literature, which has established that aggregate business fixed investment is not found to be related linearly to marginal or average Tobin's q . The theoretical background is extended here by developing a supply-side model where the depreciation rate of private capital is determined endogenously. The firm can either invest in 'new' capital, which adds directly to the existing capital stock at the presence of convex adjustment costs, or extend the durability of installed capital through maintenance expenditure, which affects its depreciation rate. The model shows that Tobin's q is then a positively related sufficient statistic for both components of aggregate capital expenditures. This central implication is tested empirically using aggregate time-series survey data from Canada on 'new' investment and maintenance expenditures covering the period 1956–93. The estimated relationships produce significant and plausible parameter estimates for the structural parameters of the q model.