加速折旧法在企业应用中的优越性

企业处在竞争激烈的经济环境中,直线法计提固定资产折旧的方法已不适用企业的发展和需要。文章从加速折旧法计提折旧更符合固定资产的运营规律、更符合会计配比原则,真实反映企业成本、同时能避免科技进步带来的固定资产贬值损失等几方面的突出作用,进一步指出推广加速折旧法在企业中的运用是必须的、紧迫的。

Superiorities of Accelerated Depreciation Methods in Enterprise Applications

Enterprises are in highly competitive economic environment, the straight - line method for counting and drawing depreciation of fixed assets is not applicable to development and needs of enterprises. In this paper, it is pointed out that it is necessary and urgent to popularize accelerated depreciation methods in enterprise applications due to the deprecia- tion with it accords with the operation rules of fixed assets and matching principle of accounting more. Furthermore, it could truly reflect enterprise costs and avoid loss from de,Jaluation of fixed assets caused by scientific and technological progress.