关于旅游饭店固定资产折旧问题的探讨 毕业论文.docVIP

目 录 摘 要 Ⅱ 关键词 Ⅱ Abstract Ⅲ Key words Ⅲ 前 言 1 第一章 概论 2 第一节 旅游饭店概述 2 第二节 旅游饭店固定资产的概念和特点 2 第二章 旅游饭店固定资产折旧的概述 4 第一节 固定资产折旧的概念 4 第二节 固定资产折旧的范围 4 第三节 固定资产折旧需考虑的因素 5 第三章 旅游饭店固定资产各种折旧方法的比较分析 6 第一节 平均折旧法 6 第二节 加速折旧法 7 第四章 旅游饭店固定资产折旧方法的问题及今后的选择 10 第一节 我国旅游饭店固定资产主要的折旧方法及问题 10 第二节 新形势下，折旧方法的探讨及选择 10 小 结 13 参考文献 15 致 谢 16  关于旅游饭店固定资产折旧问题的探讨 摘 要 关键词： Abstract Tourist hotels in fixed assets is a major component of assets, and fixed assets in the course of the depreciation is related to the tourist hotel industry in existence, the key to development; also the management of the hotel asset management focus. Managers can choose different depreciation methods, to achieve fixed assets in the tourist hotels in the maximum contribution rate for the hotel industry to bring more development potential. This thesis by comparing the analysis, four depreciation methods which are allowed to use in China, straight-line method, production method, double declining balance method and the total number of years carried out a detailed analysis of law, find out each method of fixed assets management, the impact on the tourist hotel assets. The analysis shows that the depreciation of fixed assets in these types of methods, accelerated depreciation method (including the double-declining balance method and the number of years of combined law) really considered the use of intangible fixed assets, loss, can speed up the recovery of investment and improve tourist hotels solvency, the operation can reduce the risk of tourist hotels, tourist hotels help preserve and increase property value, etc.. Accelerated depreciation method is therefore the most appropriate method of depreciation used by tourist hotels. It is worth further examination and promotion. Key words: Tourist hotel，Fixed assets，Depreciation method  前 言  第一章 概论 第一节 旅游饭店概述 旅游的发展是建立在一定的经济基础上的，现在我国的经济飞速发展，人们的生活水平不段提高，闲暇时间不段增加，交通技术发达等等都为旅游业的发展提供了强有力的支持，使得我国的旅游在世界各地都取得了巨大的进步。如今旅游已经成为现代人类社会重要的生活方式，为旅游者提供产品和服务的旅游业也成为世界上发展势头最强劲的产业之一。旅游业正逐渐发