摘要
新《企业会计制度》给企业选择折旧方法留下了一定的空间。企业在选择折旧方法时 ,需考虑哪些因素 ,如何选择以及如何改进现行固定资产折旧核算方法。本文试图对这些问题进行探讨。
The new 'Enterprise Accounting System' provides a lot of freedom for the enterprises to select proper depreciation methods. As to the selection of the methods,what factors should the enterprise consider?How does it make its choice and improve the existing depreciation method for its fixed assets? The present paper discusses the above problems.
