會(huì)計(jì)011：淺談中小型企業(yè)固定資產(chǎn)折舊方法的選擇-展示頁(yè)
2024-12-19 10:03本頁(yè)面
【正文】 choice of methods Abstract Fixed assets, the material basis of production as an enterprise, in a larger share of all assets, especially in basic industries, a feature particularly conspicuous. Also, fixed capital formation in particular, constitute a plex shape, different, individual highvalue, using a long time, the special accounting treatment for fixed assets, any change in the accounting norms of the pany39。 從本質(zhì)上講，折舊也是一種費(fèi)用，只不過(guò)這一費(fèi)用沒有在計(jì)提期間付出實(shí)在的貨幣資金， 但這種費(fèi)用是前期已經(jīng)發(fā)生 的支出，而這種支出的收益 是 在資產(chǎn)投入使用后的有效使用期內(nèi)實(shí)現(xiàn)， 無(wú)論是從權(quán)責(zé)發(fā)生制的原則，還是從收入與費(fèi)用的配比 原則來(lái)講 ，計(jì)提折舊都是必要的，企業(yè)要根據(jù)各類折舊方式所適用的條件，合理地選擇折舊方法 。I 目 錄 緒論 .............................................................. (1) 一、固定資產(chǎn)折舊 .................................................. (1) （一）固定資產(chǎn)的定義 ........................................... (1) （二）固定資產(chǎn)折舊的歷史發(fā)展及含義 ............................. (2) ..................................... (2) ......................................... (2) 二、固定資產(chǎn)折舊的主要方法 ........................................ (2) （一）我國(guó)采用的固定資產(chǎn)折舊方法 ............................... (2) （二）對(duì)幾種常見固定資產(chǎn)折舊方法的探討 ......................... (3) ..................................................... (3) ................................................... (3) ................................................. (4) 析 ................................................... (5) 三、計(jì)提固定資產(chǎn)折舊應(yīng)注意的問(wèn)題 .................................. (6) （一）固定資產(chǎn)折舊年限的計(jì)算問(wèn)題 ............................... (6) （二）固定資產(chǎn)折舊因素調(diào)整后的折 舊計(jì)算問(wèn)題 ..................... (6) （三）計(jì)提減值后固定資產(chǎn)按會(huì)計(jì)估計(jì)變更處理問(wèn)題 ................. (6) 四、中小型企業(yè)固定資產(chǎn)折舊方法的選擇 .............................. (7) （一） 我國(guó)現(xiàn)行折舊制度 ......................................... (7) （二）應(yīng)采取的措施 ............................................. (7) （三）中小型企業(yè)折舊方法的選擇 ................................. (7) 總結(jié) .............................................................. (8) 參考文獻(xiàn) .......................................................... (9) 更多經(jīng)管類畢業(yè)論文、英文文獻(xiàn)與翻譯，請(qǐng)?jiān)L問(wèn) ./ 并提供定制服務(wù) 淘寶店購(gòu)買此文檔立減 2 元， :cocosz II 淺談中小型企業(yè)固定資產(chǎn)折舊方法的選擇 摘 要 固定資產(chǎn)作為企業(yè)的生產(chǎn)物質(zhì)基礎(chǔ) , 在全部資產(chǎn)中所占比重較大 , 尤其是在基礎(chǔ)性產(chǎn)業(yè)中 , 這一特點(diǎn)尤其突出。并且 , 固定資產(chǎn)形成特殊、構(gòu)成復(fù)雜、形態(tài)各異、單項(xiàng)價(jià)值高、使用期限長(zhǎng) , 會(huì)計(jì)處理特殊 , 對(duì)固定資產(chǎn)會(huì)計(jì)規(guī)范的任何變化都會(huì)對(duì)企業(yè)的資產(chǎn)與收益信息產(chǎn)生重大影響 , 為此 , 對(duì)固定資產(chǎn)會(huì)計(jì)規(guī)范的制定歷來(lái)受到普遍關(guān)注。 本文從 中小企業(yè)的 角度 ，以及在我國(guó)新固定資產(chǎn) 折舊制度 的基礎(chǔ)上 比較各種折舊方法 ， 為可以使用各種折舊方法的中小型企業(yè)選擇合適的方法，從而 對(duì)企業(yè)搞好設(shè)備管理，增強(qiáng)企業(yè)生產(chǎn)活力 具有十分重要的意義 。s assets and earnings information have a significant impact, for which, for fixed assets, the development of accounting standards has been subjected to widespread concern. In essence, the depreciation is also a cost, but this fee is not paid during the accrual of moary funds, but such costs are expenditures that have taken place early, while the benefits of such expenditures after the assets put into use effective use during the implementation, either from the principles of accrual, or from the principle of matching revenues and expenses is concerned, depreciation is necessary, panies according to various types of depreciation methods applied conditions, reasonably Choose depreciation methods. In this paper, the perspective of small and medium enterprises, and the state based on the depreciation system, pare various depreciation methods, depreciation methods that can use a variety of small and medium enterprises choose the right methods to improve equipment management of enterprises, enhance production of great vitality significance. 【 Key words】 : Small and medium enterprises depreciation of fixed assets Methods 更多經(jīng)管類畢業(yè)論文、英文文獻(xiàn)與翻譯，請(qǐng)?jiān)L問(wèn) ./ 并提供定制服務(wù) 淘寶店購(gòu)買此文檔立減 2 元， :cocosz 1 緒論 19世紀(jì)末和 20世紀(jì)初期， 是 西方現(xiàn)代會(huì)計(jì)的一個(gè)重要發(fā)展時(shí)期。美國(guó)會(huì)計(jì)學(xué)家厄爾塞利爾斯在 1915年撰寫了介紹折舊的專著《折舊原理》，書中還分別介紹了直線
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