| 固定资产折旧方法的比较分析 |
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| 引用本文： | 任瑞华.固定资产折旧方法的比较分析[J].经济研究导刊,2011(20):156-157. |
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| 作者姓名： | 任瑞华 |
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| 作者单位： | 四川民族学院,四川康定626001 |
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| 摘 要： | 影响固定资产折旧的因素主要表现为折旧基数、折旧年限、预计净残值以及折旧方法的选择。企业在选择折旧方法时,要根据企业自身的特点,按照国家政策的相关规定,选择恰当的折旧方法,以适应企业发展的需要。
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| 关 键 词： | 固定资产 折旧方法 比较分析 选用建议 |
Comparison analysis of the fixed asset depreciation method |
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| REN Rui-hua.Comparison analysis of the fixed asset depreciation method[J].Economic Research Guide,2011(20):156-157. |
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| Authors: | REN Rui-hua |
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| Institution: | REN Rui-hua(Sichuan nationality college,Kangding 626001,China) |
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| Abstract: | Influence of fixed assets depreciated by the depreciation factor for the base,depreciation and residual values fixed number of years is expected to be clean,and depreciation method choices.The choice of depreciation methods,enterprise,according to its own in accordance with the relevant provisions and policies appropriate depreciation method to enterprise development needs. |
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| Keywords: | fixed asset depreciation method comparison analysis |
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