对企业固定资产加速折旧的研究.docx

对企业固定资产加速折旧的研究以掘金（北京）财税顾问有限公司为例 摘 要 我国社会主义经济和会计体系逐步地完善，对于公司而言，固定资金的折旧不仅仅限制于直线折旧法。在各个方面，公司对折旧方法的发展要提高效率。可是就现在而言，存在的主要问题是掘金（北京）财税顾问有限公司十分偏好采用平均折旧法。掘金企业的固定资产包括但不限于打印机设备，电脑，工位以及办公楼等。 由于将固定资产的平均折旧年限作为基本要素，对于每月，其提取的折旧额大致一样，使得单位产品成本的折旧费与固定资产二者产生密不可分的关系。如果公司承担相应较低的折旧成本，可以使得公司产品成本大大降低，使得公司固定资产的使用率极大的提高。在不同时期，丹佛（北京）财税咨询有限公司的固定资产的使用方式存在明显的差距，使得折旧的时常也各不相同，实际应用情况不一致。所以，在不同时期，平均折旧法只能够针对使用程度相同或者类似的固定资产。 由此可见，根据市场经济的发展程度各不相同，技术水平上的差距使得折旧方法的差异受到了限制。加速化折旧可以使得由于失误造成的损失得以减少。因此，对固定资产加速折旧，本文进行了调查和探讨。 关键词：固定资产 加速折旧法 会计制度 Research on Accelerated Depreciation of Fixed Assets in Enterprises Take Nuggets (Beijing) Finance and Tax Consulting Co., Ltd. as an example Abstract Chinas socialist economy and accounting system have gradually improved. For the company, the depreciation of fixed funds is not limited to the straight-line depreciation method. In all aspects, the company needs to improve efficiency in the development of depreciation methods. But for now, the main problem is that Nuggets (Beijing) Finance and Taxation Consultants Limited prefers to use the average depreciation method. Nuggets fixed assets include, but are not limited to, printer equipment, computers, workstations, and office buildings. Since the average depreciation period of fixed assets is taken as the basic factor, the depreciation amount extracted is roughly the same for each month, which makes the depreciation of unit product cost and the fixed assets inextricably linked. If the company bears a correspondingly lower depreciation cost, the companys product cost can be greatly reduced, and the companys fixed asset utilization rate is greatly improved. In different periods, there are obvious gaps in the use of fixed assets of Denver (Beijing) Finance and Taxation Consulting Co., Ltd., which makes the depreciation often different, and the actual application is inconsistent. Therefore, at different times, the average depreciation method can only target fixed assets with the same degree or si