CAJ | 학술논문

固定资产折旧就是企业采用合理的折旧方法,把固定资产取得时的成本在固定资产的使用年限内进行合理分配,使这些成本费用与每个会计期间的收入相配比。采取不同的固定资产折旧方法,各期提取的折旧额是不同的,在一定程度上影响着企业的利润,可以反映企业的经济发展水平。
고정자산절구취시기업채용합리적절구방법,파고정자산취득시적성본재고정자산적사용년한내진행합리분배,사저사성본비용여매개회계기간적수입상배비。채취불동적고정자산절구방법,각기제취적절구액시불동적,재일정정도상영향착기업적리윤,가이반영기업적경제발전수평。
Fixed assets depreciation is that the enterprise adopts the reasonable depreciation method to distribute the initial cost of fixed assets within their useful life reasonably. It makes the cost and income of each accounting period matched each other. Adopting different fixed assets depreciation method will extract different amount of de- preciation in each period. It has influences on the enterprise profit to some extent and reflects the country' s eco- nomic development level preliminarily.