| 新会计准则下固定资产折旧方法及运用 |
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| 引用本文： | 于晓冬.新会计准则下固定资产折旧方法及运用[J].辽宁大学学报(自然科学版),2007,34(3):270-272. |
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| 作者姓名： | 于晓冬 |
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| 作者单位： | 沈阳职业技术学院,工商管理系,辽宁,沈阳,110045 |
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| 摘 要： | 通过揭示影响固定资产折旧的因素,举例对固定资产折旧方法的计算,用数学中的直角坐标系表示各种固定资产折旧方法,随着折旧年限的不同,固定资产折旧额的变化规律,由此分析了固定资产折旧的利弊和更适用的范围,为合理选择固定资产折旧方法奠定了基础.
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| 关 键 词： | 固定资产折旧 平均年限法 年数总和法. |
| 文章编号： | 1000-5846（2007）03-0270-03 |
| 修稿时间： | 2007-06-01 |
Depreciation Application of Fixed Assets by New Accounting Postulates |
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| YU Xiao-dong.Depreciation Application of Fixed Assets by New Accounting Postulates[J].Journal of Liaoning University(Natural Sciences Edition),2007,34(3):270-272. |
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| Authors: | YU Xiao-dong |
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| Institution: | Department of Business Administration, Shenyang Polytechnic College, Shenyang 110045, China |
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| Abstract: | Various factors of depreciation of fLxed assets are analyzed, more examples of calculation of it are given and the transformation rule of position in the old account with yearly differences according to the mathematical rectangular setup are found ont. The author intends to make accountants choose reasonable method of depreciation through this article. |
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| Keywords: | depreciation of fLxed assets Composite life method sum - of - years - digits depreciation method |
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