摘要
通过分析固定资产折旧方法的特点,对目前我国企业在运用加速折旧法中存在的问题进行了分析和探讨,包括双倍余额递减法应在何时转为直线法较为恰当,加速折旧引起所得税跨期分摊的会计处理以及折旧模式的合理选用等。
Through analyzing the features of the depreciation method of the fixed assets, this paper makes analysis and exploration of the problems existing in the use of the accelerated method of depreciation in our country's enterprises, including that when the depreciation-double-declining balance method should be transformed into the straight line depreciation method, the accounting treatment of the interperiod allocation of the income tax caused by the accelerated method of the depreciation, and the rational selection of the modes of the depreciation, etc.
出处
《科技情报开发与经济》
2004年第11期142-144,共3页
Sci-Tech Information Development & Economy
关键词
固定资产
加速折旧法
所得税
会计处理
fixed assets
accelerated method of depreciation
income tax
accounting treatment
