XCLW165228 固定资产折旧会计问题研究内容摘要················································2一、固定资产折旧的概念··································3二、固定资产折旧的影响因素····················..
XCLW165228 固定资产折旧会计问题研究 内容摘要················································2 一、固定资产折旧的概念··································3 二、固定资产折旧的影响因素······························4 (一)固定资产的原值····································4 (二)预计净残值········································4 (三)固定资产减值准备··································5 (四)预计使用寿命······································6 三、各种折旧方法的比较··································7 四、个人关于固定资产折旧的见解··························8 (一)实现加速折旧是市场竞争必然的结过··················8 (二)加速折旧能调节企业资金紧张的矛盾 ·················8 (三)加速折旧更好的体现了配比原则和谨慎性原则··········8 五、固定资产折旧方法的实例比较··························9 六、固定资产折旧存在的问题及解决措施····················11 参考文献···············································12 内 容 摘 要 目的 对固定资产的折旧问题进行探讨并发表一些个人意见。方法,对其折旧方法的采用进行了分析,对折旧过程中应注意的和存在的问题进行讨论。结果,在几种固定资产的折旧方法中,加速折旧法是最助于现金收支规律的一种方法,结论,本文结果说明,对固定资产的折旧问题进行探讨具有非常重要的意义,加速折旧法值得进一步探讨和推广。 固定资产折旧会计问题研究相关范文
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