| 关于固定资产加速折旧法有关问题的探讨 |
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| 引用本文： | 刘向荣.关于固定资产加速折旧法有关问题的探讨[J].安徽农业大学学报,2006(3):38-40. |
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| 作者姓名： | 刘向荣 |
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| 作者单位： | 安徽电子信息职业技术学院经管系 |
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| 摘 要： | 本文就加速折旧法月折旧额的计提、双倍余额递减法转直线法、计提固定资产减值后折旧额的计提及减值准备转回后的会计处理等问题进行了探讨。
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| 关 键 词： | 固定资产 加速折旧法 折旧额 年数总和法 双倍余额递减法 |
A Discussion about the Accelerated Depreciation Method of Fixed Asset |
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| LIU Xiang-rong.A Discussion about the Accelerated Depreciation Method of Fixed Asset[J].Journal of Anhui Agricultural University,2006(3):38-40. |
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| Authors: | LIU Xiang-rong |
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| Institution: | Department of Economy Management,Anhui Vocational College of Electronics&Information
Technology |
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| Abstract: | This paper discusses several issues such as the calculation of depreciation amount per month, the shift from double balance descending method to beeline method,the calculation of depreciation amount after the devaluation of fixed asset and the accountancy transaction after the devaluation reserve etc. |
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| Keywords: | fixed asset accelerated depreciation method depreciation amount yearly summation
method double balance descending method |
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