合理选择固定资产折旧方法的思考

Thinking on Reasonable Choice of Fixed Assets Depreciation Methods

固定资产在一个企业中占很大的比重,相对的,固定资产的折旧问题就显得比较重要了。本文主要介绍固定资产的折旧方法,并对其进行比较,指出各种折旧方法的优缺点,对企业合理得选择固定资产的折旧方法应考虑的因素进行探讨。

Fixed asset is a very important part of enterprise,so depreciation of fixed asset is very important.This article provides the depreciation method of fixed asset as the major part,points out their merits and faults through the analysis between them and studies the factor we must consider when we choose the depreciation method of fixed asset.