| 折旧的财务效应分析 |
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| 引用本文： | 彭亮. 折旧的财务效应分析[J]. 财会通讯, 2005, 0(5) |
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| 作者姓名： | 彭亮 |
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| 作者单位： | 湖南科技职业学院 湖南长沙410118 |
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| 摘 要： | 本文阐述了对折旧与现金流关系的误解及其产生原因,分析了折旧与现金流的关系,说明了折旧的财务实质以及折旧政策产生财务效应的机理。
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| 关 键 词： | 折旧 折旧政策 财务管理 |
The Financial Effect Analysis of Depreciation |
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| Peng Liang. The Financial Effect Analysis of Depreciation[J]. Communication of Finance and Accounting, 2005, 0(5) |
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| Authors: | Peng Liang |
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| Abstract: | This article expatiates the misunderstanding of the relation between depreciation and cash flow and its reason, analyzes the relation between depreciation and cashs flow,and explains the substance of depreciation in finance and the mechanism. |
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| Keywords: | Depreciation Depreciation policy Finance management |
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