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英语翻译固定资产折旧是会计核算中的重要内容,而折旧方法是折旧核算的主要规则.折旧方法的选择不仅对企业会计信息、经营管理有

来源:学生作业帮 编辑:拍题作业网作业帮 分类:英语作业 时间:2024/04/17 01:15:48
英语翻译
固定资产折旧是会计核算中的重要内容,而折旧方法是折旧核算的主要规则.折旧方法的选择不仅对企业会计信息、经营管理有直接影响,而且间接影响社会科技进步.一般而言,固定资产折旧有平均折旧和加速折旧两种方法,综合地看,加速折旧法是一种比较科学的方法,应当加以推行.基于此,本文对加速折旧法的意义、特点、当前存在问题及其主要原因进行探讨,并提出相应建议.
Fixed assets depreciation is an important part of financial accounting. And the depreciation methods are the main rules of depreciation accounting. How to choose the methods of depreciation doesn’t only directly influence the accounting information and operation management but also indirectly influence the technology improvement of the whole society. Generally speaking, there are two methods of fixed assets depreciation :average depreciation and accelerated depreciation. Comprehensively, accelerated depreciation is more scientific, which should be carried out. Based on the above statements this paper discusses the significance, the characteristics, current problems and root causes of accelerated depreciation method and proposes the suggestion.