固定资产加速折旧的意义和计算方法

Significance and a method of accelerated depreciation of fixed assets

本文首先探讨了实施固定资产加速折旧的理论依据和现实依据。在此基础上分析了我国实施固定资产加速折旧的意义 ,同时还列举了加速折旧的计算方法 。

This paper explores the theoretical and real foundation of implementing accelerated depreciation of fixed assets. The significance of that in China is analyzed on the basis of the above exploration. The method of calculation of accelerated depreciation is put forward as well as an example is given in the paper.