| 论企业固定资产的折旧方法 |
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| 引用本文： | 孙志洁.论企业固定资产的折旧方法[J].江苏市场经济,2012(4):18-20. |
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| 作者姓名： | 孙志洁 |
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| 作者单位： | 商丘职业技术学院经贸系,河南商丘476000 |
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| 摘 要： | 固定资产折旧就是企业采用合理的折旧方法,把固定资产取得时的成本在固定资产的使用年限内进行合理分配,使这些成本费用与每个会计期间的收入相配比。采取不同的固定资产折旧方法,各期提取的折旧额是不同的,在一定程度上影响着企业的利润,可以反映企业的经济发展水平。
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| 关 键 词： | 固定资产 折旧 年限平均法 双倍余额递减法 周转速度 |
On the Depreciation Method of Enterprise Fixed Assets |
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| Institution: | SUN Zhi - jie ( Trading Department, Shangqiu Vocational and Technical College, Shangqiu 476000, Henan, China) |
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| Abstract: | Fixed assets depreciation is that the enterprise adopts the reasonable depreciation method to distribute the initial cost of fixed assets within their useful life reasonably. It makes the cost and income of each accounting period matched each other. Adopting different fixed assets depreciation method will extract different amount of de- preciation in each period. It has influences on the enterprise profit to some extent and reflects the country＇ s eco- nomic development level preliminarily. |
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| Keywords: | fixed assets depreciation composite life method double - declining balance - method turnover rate |
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