| 浅析固定资产折旧 |
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| 引用本文： | 梁琛.浅析固定资产折旧[J].烟台职业学院学报,2003,9(3):10-12. |
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| 作者姓名： | 梁琛 |
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| 作者单位： | 烟台教育学院,经贸系,山东,烟台,264001 |
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| 摘 要： | 首先简单地介绍固定资产的有关概念 ,计提折旧的方法以及两种方法的异同等 ;其次介绍固定资产折旧方法的特点、固定资产折旧方法的优点和缺点、固定资产折旧方法在目前的社会地位 ,以及固定资产折旧方法的利弊 ,针对固定资产折旧方法的存在问题所带来的各种措施。
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| 关 键 词： | 固定资产 重置价值 加速折旧法 直线法 残值 累计折旧 |
| 文章编号： | 1672-3740(2003)03-0010-03 |
An Analysis of the Depreciation of Fixed Assets |
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| LIANG Chen.An Analysis of the Depreciation of Fixed Assets[J].Journal of Yantai Vocational College,2003,9(3):10-12. |
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| Authors: | LIANG Chen |
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| Abstract: | First, it briefly introduces some relevant concepts of fixed assets, the methods to accrue the depreciation and the differences and similarities between them. Second, it introduces ths features, the advantages and disadvantages and the social status of the method to accrue the depreciation of fixed assets and the measures taken to deal with the problems in it. |
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| Keywords: | fixed assets replacement value accelerate methods of depreciation straight line method residual value accumulated depreciation |
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