摘要
目前在我国企业财务制度中规定允许采用的折旧方法有直线法， 工作量法和加速折旧法中的双倍余额递减法和年数总和法， 本文对这几种方法的基本假设前提、优缺点等进行对比分析． 每一个折旧法不仅建立在不同的假定前提下， 而且其计算结果也各不相同， 因此对折旧方法也有着不同的选择标准， 需从对外财务会计角度，
The depreciation method has straght mehod ,units of production method and the accelenated de preciationmthod including double—decling balance method and sum of years digits method , which is al lowed being used in our business accounting system .In this article we will do a comparative analysis with basic postulate and merits, defects of these methods, Every method not only bases on the different basic postulate ,but alsoledsto the different datas.So we also have,differentchoosing standand to those depre ciation methods and we need consinder choose with many respects,such as outwand financial accounting , inward managerial accouting .
出处
《天津理工学院学报》
1999年第3期30-33,共4页
Journal of Tianjin Institute of Technology
关键词
折旧
加速折旧法
现金流量
固定资产
depreciation ,accelerated depreciation method ,cash flow .
