固定资产折旧若干问题的探讨.docVIP

学位论文原创性声明 本人郑重声明：所呈交的学位论文是本人在导师指导下独立进行研究工作所取得的研究成果。除了文中特别加以标注引用的内容外，本论文不包含任何其他个人或集体已经发表或撰写的成果作品。本人完全意识到本声明的法律后果由本人承担。 学位论文作者签名： 日期： 年 月 日 学位论文版权使用授权书 本学位论文作者完全了解学院有关保障、使用学位论文的规定，同意学院保留并向有关学位论文管理部门或机构送交论文的复印件和电子版，允许论文被查阅和借阅。本人授权省级优秀学士学位论文评选机构将本学位论文的全部或部分内容编入有关数据库进行检索，可以采用影印、缩印或扫描等复制手段保存和汇编本学位论文。 本学位论文属于 1、保密 □ ，在_____年解密后适用本授权书。固定资产折旧若干问题的探讨 摘 要 企业的作为一项重要资产，因而方法的选择问题对企业的生存与发展至关重要，选择不同的方法将会产生不同的报告利润和，从而最终影响企业的经济效益。要继续完善中国的就必须对更深入的，更好地认识和利用 关键词： 固定资产折旧折旧方法iscussions On The Difficulties And Measures During The Marketing Processes Of The Open-end Funds Abstract Fixed assets of enterprises as an important asset of enterprises, their production and operations play an indispensable role, the value of the transfer with its use and eventually formed a companys production and operation costs, such as its use transfer value is fixed by the need for provision for depreciation. To ensure the business simple reproduction, while the cost of achieving the right income during the match, companies must use the period of depreciation of fixed assets effectively. Thus the choice of fixed assets depreciation method for enterprise survival and development is crucial to select a different method of depreciation of fixed assets will have different reporting profits and tax burden, which ultimately affect the economic efficiency of enterprises. In view of the impact of depreciation of fixed assets of the company so large, Chinese companies should continue to improve the financial system, the depreciation of fixed assets must be more in-depth analysis done, so that we can better understand and use of fixed assets depreciation method. This article focuses on four types of fixed assets depreciation method, and discuss its advantages and disadvantages, ease of business and reasonable choice for their fixed assets depreciation method. Key words: Depreciation of fixed assets； Depreciation method； the pros and cons …………1 1.1 固定资产折旧的定