折旧方法对投资方案动态财务指标的影响

Influence of Depreciation Method on Dynamical Financial Indexes in an Investment Plan

本文的目的在于比较加速折旧法和直线折旧法对投资方案的主要动态财务指标的影响 ,通过严格论证和实例分析 。

The present work aims at comparing the influence of accelerate depreciation and linear depreciation on the main dyna mical financial indexes in an investment plan. By way of strict demonstration and example analysis, it is concluded that the financial indexes in an investment plan can be improved by adopting accelerate depreciation.