摘 要:近些年来我们频频看到企业通过调整固定资产折旧调节税前利润从而达到调整所得税支出和现金流的新闻, 调整固定资产折旧已经成为企业实现其经营目的的重要手段之一。固定资产作为企业的一项重要的经济资源，其价值最终会转化为货币形态，其中固定资产计提的折旧反映了固定资产当期在生产中发生的转移价值，这将直接影响到企业当期的成本费用、收益以及纳税额。因此，有关固定资产折旧的问题受到了越来越多的重视。
本文将从固定资产折旧方法的比较入手，分别介绍平均年限法、工作量法、双倍余额递减法和年数总和法的概念及优缺点，从而对不同的折旧方法对企业各方面产生的不同影响进行总结和分析，并提出企业在选择折旧方法时的依据。
关键词：固定资产 折旧方法 影响与选择
ABSTRACT:In recent years, we have frequently seen the news that enterprises adjust pre-tax profits through regulating the depreciation of fixed assets to adjust income tax expense and cash flow. As an important economic resource of enterprise, the value of fixed assets will eventually translate into monetary form. The depreciation of fixed assets reflects the transfer value occurred in current production of fixed assets that will directly affect the current cost, income and tax payable. The depreciation of fixed assets, therefore, has been received more and more attention.
This article will start with the comparison of concepts and merits and demerits among different depreciation methods that are straight-line method, activity method, double declining balance method and sum of the years’ digits method, then summarize and analyze the different impact on various aspects of enterprise by the different depreciation methods, and come up with what when enterprises choosing the depreciation method on the basis of.
Key words: Fixed Assets; Depreciation Methods; Effects and Choice
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