摘要
我国于2007年1月1日起实施新的会计准则,本文就新准则下的折旧方法作一个简单分析,考察他们对税后净营业利润、经济增加值与自由现金流量三个经营业绩评价指标的影响,更好地反映企业业绩的变化。
The new accountant rule of our country was brought into effect on Jan. 1 st 2007. Author of the paper simply analyses the depreciation under new accountant rule, observing its influence on net operating profit, economic value and free cash flow, the three evaluating management achievement index after tax in order to reflect the change of enterprise achievement better.
出处
《湖南商学院学报》
2008年第2期98-100,共3页
Journal of Hunan Business College
关键词
新会计准则
经营业绩
折旧方法
利润
New accountant the criterion
management achievement
amortizes
the method
profit
