固定资产折旧方法的比较及启示

 企业新旧会计准则有许多衔接问题，使注重实践的会计师们无所适从。会计人员头脑中是根深蒂固的旧准则，特别突出的是固定资产折旧方面的会计处理难题，对知识匮乏乃至不能及时适应新准则变化的会计提出了挑战。本文首先对固定资产折旧会计的理论概念进行叙述；第一部分从折旧基数、固定资产的预计净残值、固定资产的预计使用期限三方面对固定资产折旧的影响因素进行分析；第二部分从固定资产计提折旧的方法比较进行叙述；第三部分分析了固定资产折旧方法的选择及建议；以消除旧制度的束缚，考虑减值准备的固定资产折旧方法的会计处理是当前会计人员需要研究和突破的一个重要课题。
关键词：固定资产折旧；方法；会计处理
Abstract
   Enterprise accounting standards between new and old aspects have a lot of convergence problems, so that practice-oriented accountants are at a loss. In the minds of accountants are deep-rooted old rules, especially highlighting the accounting problems of depreciation of fixed assets, challenges the lack of knowledge and can not adapt to changes in the new guidelines in time. This paper first describes that the theoretical concept of depreciation accounting of fixed assets. The second part analyzes that the influencing factors of depreciation of fixed assets from the three aspects: depreciation base, estimated net residual value of fixed assets and expected life of fixed assets. The depreciation method of fixed assets is compared and described. The fourth part analyzes the choice and suggestion of the depreciation method of fixed assets. The accounting treatment of depreciation method of fixed assets considering the impairment of the old system. It is the need for the current accounting personnel to study, and also is a breakthrough in an important subject.

Keywords: Depreciation of fixed assets； Methods； Accounting treatment

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