文档介绍：学士学位设计(论文)
二级学院: 会计学院
专业班级:
学号:
姓名:
云南工商学院
2016年 12 月
【固定资产折旧方法的比较分析】
二级学院: 会计学院
专业班级:
学号:
姓名:
指导教师:
云南工商学院
2016年 12月
固定资产折旧方法的比较分析
摘要
固定资产是企业为了生产商品、提供劳务、出租或经营管理而持有的,使用寿命超过一个会计年度的有形资产。固定资产是企业生产经营重要的劳动手段,是企业获取盈利的主要物质基础,在企业的生产经营过程中发挥着重要的作用。在使用过程中,由于固定资产折旧方法颇多且在使用过程中存在较多的差异,作为一个企业,要针对各折旧方法的利弊选择适合本企业固定资产的折旧方法时,涉及多种折旧方法的比较问题。常见的有直线折旧法、工作量法、双倍余额递减法和年数总和法。
关键词:固定资产折旧方法比较分析
Comparative analysis of depreciation methods of fixed assets
ABSTRACT
Fixed assets is the enterprise in order to produce goods, providing labor services, renting or business management, the amount of, the service life of the tangible assets over a fiscal year. Is an important means of labor, production and operation of an enterprise is the main material foundation, enterprise profit in the process of production and operation of enterprises play an important role. In use process, the enterprise also choose corresponding depreciation method is different also, because of the fixed assets depreciation method is more and more differences in use process, as a business, for the pros and cons of each depreciation method choice is suitable for this enterprise fixed assets depreciation method, involves parison of various depreciation methods. Common have a straight-line method, unit-of-production method, double declining balance method and the sum of the method. Straight-line method has the advantage of simple and clear, easy to grasp, the disadvantage is that not considering utilization degree and intensity of use of fixed assets; Sum of method is degressive scores as depreciation rate, times value of fixed assets depreciation method respectively.
Keywords: depreciation of fixed assets depreciation method should consider the factors Depreciation method pare
目录
摘要 3
ABSTRACT 4
目录 5
引言 6
第一章固定资产折旧概述 7
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