摘要
随着市场经济发展不断加快,企业财务管理也在不断的变化之中。本文主要讨论企业在运行过程中对市场竞争力不断加深,其在使用加速折旧法计提固定资产折旧对企业会计信息、企业所得税的影响进行了分析,并阐述了对固定资产进行加速折旧的重要意义。
Following the development of the market economy, enterprise financial management is also in constant change. This paper mainly discusses the deepening of the market competitiveness of enterprises in the process of operation. Analysis on influence of using the accelerated depreciation method of fixed asset to count and draw the depreciation of fixed assets of industrial accounting data and business income tax is given, lastly, the important significance of the accelerated depreciation of fixed assets is expounded.
出处
《价值工程》
2013年第20期177-178,共2页
Value Engineering
关键词
双倍余额递减法
加速
固定资产
折旧
计提
double declining balance method
accelerate
fixed asset
depreciation
counting and drawing
