会计毕业论文016_关于企业固定资产折旧问题的探讨【大学毕业论文】.docVIP

目 录 绪论 ····························································（1） 一 固定资产折旧的定义及折旧核算的必要条件 ··························（1） （一）折旧的定义与主要因素···············································（1） （二）折旧核算过程应考虑的必要条件·····································（1） 二 折旧的主要方法及比较 ············································（1） （一）折旧的计算方法·····················································（1） （二）对几种常见折旧方法的探讨·········································（2） 三 不同折旧方法对所得税的影响·······································（4） （一）折旧年限对所得税的影响····································（4） （二）几种常用计算折旧方法对所得税的影响······························（4） 结论···························································（6） 参考文献 ··························································（7） 更多经管类毕业论文、英文文献与翻译，请访问http://经管论文.com/ 并提供定制服务 淘宝店购买此文档立减2元，/，掌柜:cocosz 关于企业固定资产折旧问题的探讨 摘 要 固定资产折旧核算是企业确定固定资产由于使用所发生磨损和损耗而转移到产品成本或构成费用的价值。企业采用不同的折旧方法可以使每期的固定资产折旧的摊销额不同，从而影响企业的应税所得，进而影响应纳所得税额本文拟就此略作分析。对我国企业的固定资产折旧方法进行了回顾，提出目前在我国财税收入稳步增长的形势下，应鼓励企业推广采用加速折旧法，以提升国际竞争力对其折旧方法的采用进行了讨论。http://经管论文.com/ 并提供定制服务 淘宝店购买此文档立减2元，/，掌柜:cocosz On the issue of depreciation of fixed assets Abstract Depreciation of fixed assets accounting of the enterprise to determine the occurrence of the use of wear and wear and tear to the product cost, or constitute a transfer value of the charges. Enterprises use different depreciation methods can make each of the amortization of fixed assets depreciation is different and thus affect the taxable income, thereby affecting the amount of taxable income. This paper gives a brief analysis. First,in this paper, method of depreciation of fixed assets of Chinas enterprises had a brief review, suggested that the present steady growth of Chinas tax revenue situation, should encourage enterprises to promote the adoption of accelerated depreciation method to enhance international competitiveness. Then discusses the use of fixed assets, depreciation is the relationship between the process of enterprise survival and development and