加速固定资产折旧 增加企业现金流量

Speeding Fixed Assets Depreciation Increasing Enterprise Cash Flow

对固定资产折旧方法中的平均年限法和双倍余额递减法的折旧效果进行比较，说明加速固定资产折旧将增加现金流量，并可获得延期纳税的优惠。企业采用加速折旧方法是促进企业快速发展的重要措施。

The depreciation effect between average service life method and double balance successive decrease method in fixed assets depreciation is compared The result shows that speeding fixed assets depreciation will increase cash flow and will get preferential treatment of defering paying taxes It is a important step to take speeding depreciation in enterprise for promoting enterprise quick development.