会计毕业论文关于的企业固定资产折旧问题的探讨精选

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1、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

2、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·················

3、··········································（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，http://shop33014919.taobao.com/，掌柜:cocoszIIII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

4、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。首先对我国企业的固定资产折旧方法进行了简单回顾，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；然后论述了固定资产在使用过程中的折旧是关系企业生存、发展及适应激烈社会竞争的大事，分析了不同折旧方法对企业的经济影响；最后阐述了实现加速折旧的意义，指出了加速折旧法成为各国企业计算折旧额的一种合理方法，对其折旧方法的采用进行了讨论。【关键词】固定资产折旧方法加速折旧法利润所得税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

5、元，http://shop33014919.taobao.com/，掌柜:cocosz8OntheissueofdepreciationoffixedassetsAbstractDepreciationoffixedassetsaccountingoftheenterprisetodeterminetheoccurrenceoftheuseofwearandwearandteartotheproductcost,orconstituteatransfervalueofthecharges.Enterprisesusedifferentdepreciationmethodscanmakeeach

6、oftheamortizationoffixedassetsdepreciationisdifferentandthusaffectthetaxableincome,therebyaffectingtheamountoftaxableincome.Thispapergivesabriefanalysis.First,inthispaper,methodofdepreciationoffixedassetsofChina'senterpriseshadabriefreview,suggestedthatthepresentsteadygrowthofChina'staxrevenuesituat

7、ion,shouldencourageenterprisestopromotetheadoptionofaccelerateddepreciationmethodtoenhanceinternationalcompetitiveness.Thendiscussestheuseoffixedassets,depreciationistherelationshipbetweentheprocessof