摘要
随着市场经济的不断发展,企业财务管理方式也在随之发生改变。而固定资产作为企业的一项重要资产,它的折旧额的大小直接影响着企业的利润及所得税等方面,所以选择固定资产折旧方法的正确性就起着举足轻重的作用。
With the continuous development of market economy,enterprise financial management is also be changed accord-ingly.And fixed assets as an important asset of the enterprise,it＇s about the size of the depreciation of a direct impact on corporate profits and income tax,etc.,so we chose the correctness of the fixed assets depreciation method will play an important role.
出处
《时代农机》
2015年第3期90-91,共2页
Times Agricultural Machinery
关键词
加速折旧法
固定资产
折旧
accelerated depreciation method
fixed assets
the depreciation
