摘要
本文主要阐述了固定资产加速折旧的意义 ,并通过分析加速折旧法的特点和实例 ,充分验证了企业固定资产实行加速折旧的可行性和必要性。
This paper mainly expatiates on the significance of accelerating depreciation of fixed assets and fully verifies its feasibility and necessity upon analysis of its characteristics and examples in the enterprises.
出处
《辽宁工学院学报（社会科学版）》
2003年第3期42-44,共3页
Journal of Liaoning Institute of Technology（Social Science Edition)
关键词
固定资产
加速折旧
探讨
fixed assets
accelerate the depreciation
study
