固定资产折旧方法

谈固定资产折旧方法对所得税的影响

On the Effect of Fixed Assets Depreciation Method on Income Tax

解析变更固定资产折旧方法调整利润

Changing the Methods of Depreciation for Fixed Assets for Profit Adjustment

固定资产折旧方法是一个传统的会计话题。

The depreciation approach of fixed assets is a traditional accountant topic .

考虑物价年均小幅上涨因素的固定资产折旧方法

A Study on the Depreciation of Fixed Assets with Slow Price Rise

浅谈油气田企业固定资产折旧方法

On the Depreciation Method of Capital Asserts in Oil and Gas Field Enterprises

试论固定资产折旧方法的选择

On the selection of depreciation method for fixed assets

关于港口企业固定资产折旧方法的初步探讨

Investigation on the Calculation Method of Depreciation of Fixed Assets for a Port Enterprise

双倍余额递减法是计提固定资产折旧方法中的一种加速折旧法。

The double balance decline is a kind of rapid depreciation way on the fixed property .

入世与企业固定资产折旧方法的改革

How Business 's Fixed Assets Depreciation System Should be Reformed before China 's Entry into the WTO

对纳税筹划影响较大的会计方法有：固定资产折旧方法、存贷计价方法。

Accounting methods , fixed assets depreciation method and inventory pricing method especial , will influence company 's tax planning .

固定资产折旧方法很多，常见的有直线折旧法、作量法、倍余额递减法和年数总和法。

Four methods of depreciation are widely used : Straight-line , Units of output , Double declining-balance and Sum of the yeas digits .

最后，通过固定资产折旧方法选择的案例，分析了如何利用会计政策选择进行企业所得税筹划。

Finally , through an example of choosing depreciation methods , this paper explains how to make business income tax planning by the choice of accounting policy .

考虑物价上涨等因素，对月数总和法进行改进，提出一种新的固定资产折旧方法。

Considering the factor of price rise , a new method of depreciation of fixed assets is put forward to improve the sum of the month digit method .

谨慎性原则是新会计制度的重要特征，体现在减值准备和坏帐准备的计提范围、固定资产折旧方法、债务重组、借款费用资本化、摊销期限等五个方面。

The principle of scrupulousness is characteristics of new accounting system , which is shown on the aspects of bad debts , capital depreciation , debts reconstruction , loan interest and selling deadline .

这里选用增量的评价方法和评价指标，进行多方案比较并讨论不同的固定资产折旧方法对方案的影响，对该项目进行科学、客观的评价，为项目中后期的实施奠定基础。

Method of addition evaluation and evaluation assessing indexes are introduced to compare and discuss how the different fixed property depreciation affects the project plan , and assess the projects scientifically and objectively , it also forms a base for later use .

企业内部筹资的会计处理方法主要有固定资产折旧方法和存货计价方法，不同的会计处理方法对企业的生产经营有不同的影响。

Accountancy handling methods to the enterprise inner raising funds mainly have the method in depreciation of fixed assets and the method of stock in trade valuation . Different accounting handling methods have the different influence to the production operation of the enterprise .

BOT项目公司固定资产折旧会计方法选择分析

Analysis of methods of accounting for depreciation of fixed assets to choose in BOT Project Company

结果在几种固定资产的折旧方法中，加速折旧法是最趋于现金收支规律的一种方法。

Results In the methods of the depreciation of the fixed asset , methods of the accelerated depreciation is the best methods .

随着《企业会计准则&会计政策、会计估计变更和会计差错更正》具体会计准则的出台，一些上市公司利用变更固定资产的折旧方法来粉饰利润，从而达到人为操纵利润的目的。

With the publishment of Accounting Standard for Business Enterprises : Changes in Accounting Policies and Accounting Estimates , and Corrections of Accounting Errors ;

企业在选择折旧方法时，需考虑哪些因素，如何选择以及如何改进现行固定资产折旧核算方法。

As to the selection of the methods , what factors should the enterprise consider ? How does it make its choice and improve the existing depreciation method for its fixed assets ?

工业企业固定资产折旧的方法直接影响到企业的税后利润及企业设备的更新周期，也影响项目的年净现金流量，进而影响项目的经济评价指标及项目的评价决策。

The depreciation methods of fixed assets affect directly the enterprise after tax profit and update cycle of equipment , and affect the annual net cash now of a project , and finally affect economic evaluation indicators and decision of the project .

双倍余额递减法是《工业企业财务制度》中固定资产加速折旧的方法之一。

The declining balance depreciation is one of accelerated depreciation methods on fixed assets in enterprise accounting systems without mathematical formula .

科研机构固定资产折旧的系统分析方法

Systems analysis method for the depreciation of fixed assets of Research Institute

本文分析了企业现行的固定资产计提折旧的方法，直线法和工作量法的弊端，指出了快速折旧法的优势，提出应逐步推行快速折旧法。

Analyses the method of Drawing depreciation from fixed assets in china , and shows that the method of speeding up depreciation is to be carried out gradually .