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固定资产可以为企业提供长期的服务,为企业带来长期经济效益或服务潜能。基于固定资产服务能力有限及固定资产损耗的客观事实,固定资产折旧方法的选择愈加重要。为此,本文试图从现行企业固定资产折旧的一般状况、几种折旧方法的比较进行分析,进一步阐明实行加速折旧的必要性和可能性,以期为提高企业效率、增加经济效益提供借鉴。
Fixed assets can provide long-term business services for enterprises to bring long-term economic benefits or service potential. Based on the objective fact that the fixed assets service capability is limited and the fixed assets are depleted, the choice of depreciation methods of fixed assets is increasingly important. Therefore, this article attempts to analyze the general situation of fixed assets depreciation in current enterprises and the comparison of several depreciation methods, further clarify the necessity and possibility of accelerating depreciation so as to provide reference for improving enterprise efficiency and increasing economic benefits.