【正文】 menu some culinary touches from other countries, such as China and Mexico, and customers love such innovation, he says. He started his career as an apprentice in a Chinese kitchen in 1993. By chance he learned from a French chef in 1994, and soon became enamored with the world of Western food. During the next couple of years, he received strict training in Western culinary art from French, Chinese and German chefs. That was rare for a Chinese chef in the 1990s, he says－ and so was being a Chinese chef who spoke fluent English. When an American entrepreneur invited him to join in his startup Blue Frog in 2021, Lin didn39。s longtime executive chef embraces mapo tofu and other exotic elements for the burgerdriven menu, Liu Zhihua the age of 37, Shanghai native Lin Zhengu has bee a star as a Western cuisine chef in the Chinese metropolis, a city that has a wealth of Western restaurants. The executive chef of Blue Frog Bar and Grill, a popular burgerbased restaurant and bar chain on the Chinese mainland, Lin is the soul of the restaurant franchise39。s suggestion that a special day be marked in the year for the global practice of the stressbusting regimen, which is already a multibillion dollar industry in the 平 頂 山工 業(yè)職業(yè) 技 術(shù)學(xué) 院 畢業(yè)設(shè)計(jì)說(shuō) 明 書 （ 論 文 ） 第 19 頁(yè) United States. Modi said in the speech: Yoga is an invaluable gift of India39。s health. Poor technique harms the muscles and skeleton, and can cause secondary injures. And, jogging in a bad environment can cause circulation problems, said Lu Zhiyong, attending doctor, Sports Hospital, General Admin. of . Lu has some tips for joggers, and those who are thinking of taking it says people sh ould first evaluate their physical condition, to decide the amount and type of exercise, and jogging in the open air is better running on a treadmill. Conrad Macao will run special programs for the entire month of October this year to support the Hong Kong Cancer Fund39。s work can be a way to unwind. It is true for He Wenjun, whose workplace is right near the forest park. She discovered her athletic aptitude at the age of seven, when she began playing tennis. Then she turned to jogging, and she has persevered with it for 10 years. I e to jog almost every day after work, whenever I have time. I think jogging is good for my health. And for me, a girl, it helps me to achieve to eternal goal, to keep slim, He said. He says she prefers jogging alone, so she can focus better. She loves jogging, even during Beijing39。 最后，向所有關(guān)心和幫助過(guò)我的人表示感謝！ 平 頂 山工 業(yè)職業(yè) 技 術(shù)學(xué) 院 畢業(yè)設(shè)計(jì)說(shuō) 明 書 （ 論 文 ） 第 17 頁(yè) 參考文獻(xiàn) [1] 財(cái)政部 .企業(yè)會(huì)計(jì)準(zhǔn)則【 S】 . [2] 上官敬之 .平均貼現(xiàn)折舊簡(jiǎn)介 [J].財(cái)會(huì)月刊 [3] 柳險(xiǎn)峰 .淺議固定資產(chǎn)折舊方法與會(huì)計(jì)核算 .中國(guó)農(nóng)業(yè)銀行武漢培訓(xùn)學(xué)院學(xué)員學(xué)報(bào) . [4] 樹穎 .財(cái)務(wù)會(huì)計(jì) .沈陽(yáng)遼寧人民出版社 . [5] 埃爾登 .會(huì)計(jì)理論 .第二版 .上海立信會(huì)計(jì)圖書用品社 . [6] 王興旺 .談固定資產(chǎn)折舊時(shí)間 [J].財(cái)會(huì)月刊 [7] 郭曉炎炎 .對(duì)固定資產(chǎn)計(jì)提折舊的一點(diǎn)看法 [J].財(cái)會(huì)月刊 [8] 張國(guó)政 .固定資產(chǎn)的納稅籌劃 [j].財(cái)會(huì)月刊 [9] 于中一 .企業(yè)避 稅與政府對(duì)策 [m].改革出版社 [10] 柴美群 . 梁聰慧 . 固定資產(chǎn)折舊的探討 [J].財(cái)會(huì)月刊 平 頂 山工 業(yè)職業(yè) 技 術(shù)學(xué) 院 畢業(yè)設(shè)計(jì)說(shuō) 明 書 （ 論 文 ） 第 18 頁(yè) 您好，為你提供優(yōu)秀的畢業(yè)論文參考資料，請(qǐng)您刪除以下內(nèi)容， O(∩_∩)O謝謝?。?！A national survey was recently launched to evaluate the eye health of Chinese children June 6, China39。導(dǎo)師淵博的知識(shí)、嚴(yán)緊求實(shí)的治學(xué)精神、務(wù)實(shí)創(chuàng)新的科研態(tài)度、勇于探索、孜孜不倦的兢業(yè)精神、 樸素的生活作風(fēng)和寬厚待 人的高尚品質(zhì)將使學(xué)生受益終生。這是一個(gè)良性循環(huán)，能夠?qū)崿F(xiàn)國(guó)家和企業(yè)之間的雙贏 。 平 頂 山工 業(yè)職業(yè) 技 術(shù)學(xué) 院 畢業(yè)設(shè)計(jì)說(shuō) 明 書 （ 論 文 ） 第 15 頁(yè) 結(jié)束語(yǔ) 固定 資產(chǎn)計(jì)提折舊在一定程度上 解決了固定資產(chǎn)減值準(zhǔn)備存在的問(wèn)題， 在我國(guó)實(shí)行固定資產(chǎn)加速折舊有其可行性，也有其必要性。 現(xiàn)行相關(guān)會(huì)計(jì)制度的另一個(gè)問(wèn)題是缺乏專門的固定資產(chǎn)折舊準(zhǔn)則。一類是科學(xué)技術(shù)進(jìn)步較慢的 ,實(shí)行直線法折舊。其二 ,調(diào)整分類標(biāo)準(zhǔn) ,區(qū)分技術(shù)性分類與財(cái)政扶持性分類。所以 ,從宏觀和長(zhǎng)遠(yuǎn)的角度看 ,加速折舊法對(duì)政府稅收的影響是積極的。 實(shí)務(wù)中我國(guó)稅法對(duì)固定資產(chǎn)加速折舊的范圍作了限定，例如：規(guī)定對(duì)在國(guó)民經(jīng)濟(jì)中具有重要地位，技術(shù)進(jìn)步快的電子生產(chǎn)企業(yè)、船舶工業(yè)企業(yè)、生產(chǎn)“母機(jī)”的機(jī)械企業(yè)、飛機(jī)制造企業(yè)、化工和醫(yī)藥生產(chǎn)企業(yè)的機(jī)器設(shè)備允許采用雙倍余額遞減法或年數(shù)總和法計(jì)提折舊，符合條件的企業(yè)在申報(bào)納稅時(shí)應(yīng)將采用的加速折舊方法報(bào)主管稅務(wù)機(jī)關(guān)備案，這就避免了某些企業(yè)不顧自身?xiàng)l件實(shí)行加速折舊法而引起當(dāng)期繳納企業(yè)所得稅大幅減少，造成國(guó)家財(cái)政收入波 動(dòng)的現(xiàn)象發(fā)生。 有利于提高自我發(fā)展能力無(wú)論采用何種方法計(jì)提折舊，從固定資產(chǎn)全部使用期間來(lái)看折舊總額不變，但不同的折舊方法對(duì)納稅企業(yè)會(huì)產(chǎn)生不同的稅收影響。 有利于防范物價(jià)變動(dòng)風(fēng)險(xiǎn)，減少固定資產(chǎn)投資貨幣時(shí)間價(jià)值損失當(dāng)前企業(yè)所處經(jīng)濟(jì)環(huán)境復(fù)雜多變，物價(jià)變動(dòng)和通貨膨脹現(xiàn)象客觀存在。這就勢(shì)必淘汰那些勞動(dòng)生產(chǎn)率低下，產(chǎn)品質(zhì)量低劣的企業(yè)。因此，進(jìn)一步推廣加速折舊法在企業(yè)中的運(yùn)用時(shí)必須的。 2. 追求當(dāng)期利潤(rùn)最大化使 企業(yè)回避采用加速折舊法 對(duì)一部分追求當(dāng)期利潤(rùn)最大化的企業(yè)而言，采用加速折舊法會(huì)使當(dāng)期利潤(rùn)減少，從而影響到企業(yè)的整體形象及再融資、投資的能力。而財(cái)政收入的 90%來(lái)源于稅收，稅收中占大多數(shù)的企業(yè)所得稅，如果鼓勵(lì)企業(yè)采 用加速折舊法，則會(huì)使企業(yè)當(dāng)期的折舊費(fèi)用增加，應(yīng)納稅利潤(rùn)減少，從而遞延繳納所得稅款，不利于國(guó)家集中財(cái)力。究其原因，主要有如下幾個(gè)方 面： 1．國(guó)家的政策導(dǎo)向是企業(yè)回避采用加速折舊法 國(guó)家雖然為明文規(guī)定企業(yè)不可以采用加速折舊法，但要求企業(yè)一般情況下只能采用直線法計(jì)提折舊，加速折舊法則限制使用，除非經(jīng)過(guò)國(guó)家有關(guān)部門的批準(zhǔn)。采用折舊方法的隨意性大，企業(yè)一般不是以特定固定資產(chǎn)壽命期 規(guī)律、技術(shù)更新趨勢(shì)、價(jià)格變化情況為依據(jù)，而是以會(huì)計(jì)利潤(rùn)指標(biāo)或 眼前利益的需要為依 據(jù)在加速折舊法 與直線法中選擇，或者在不同的 加速折舊法中選擇。會(huì)計(jì)方平 頂 山工 業(yè)職業(yè) 技 術(shù)學(xué) 院 畢業(yè)設(shè)計(jì)說(shuō) 明 書 （ 論 文 ） 第 10 頁(yè) 面 ,除導(dǎo)致少計(jì)費(fèi)用虛增利潤(rùn)外 ,還會(huì)使各企業(yè)之間、同一企業(yè)不同經(jīng)營(yíng)期間的資產(chǎn)、費(fèi)用、利潤(rùn)數(shù)據(jù)不可比 ,從而嚴(yán)重影響會(huì)計(jì)信息的有用性。 采用加速折舊法 ,無(wú)論在保證會(huì)計(jì)信息質(zhì)量方面還是促進(jìn)企業(yè)發(fā)展、促進(jìn)社會(huì)技術(shù)進(jìn)步方面都有著明顯的優(yōu)越性。 會(huì)計(jì)核算的一貫性原則要求企業(yè)所采取的會(huì)計(jì)處理方法前后各期應(yīng)當(dāng)一致。因此，計(jì)算折舊也應(yīng)體現(xiàn)月份間的損耗。由固定資產(chǎn)的使用年度同會(huì)計(jì)年度可以不一致，折舊額必須在會(huì)計(jì)年度之間 按比例分配，使每月折舊額的計(jì)算復(fù)雜化。