II青岛啤酒有限公司固定资产折旧研究摘要二十一世纪是科学和技术的迅速发展的阶段，金融方面发展较为明显，有关固定资产的变化阶段存在明显的差异。在不同的时期所损耗的固定资产是不一样的，对固定资产的不同处理方法和手段都会对资产总量和会计信息产生深刻的影响。固定资产是企业经营成本的重要部分，选用不同的方法进行折旧其折旧额会产生较大的差异。为了实现企业可持续发展，同时保证费用的合理分摊，企业应对固定资产合理计提折旧，然而折旧方法的差异也会给资产折旧产生巨大的影响，因此，企业要根据自身的实际情况选择适合本企业的固定资产折旧方法。文章以青岛啤酒最近几年的固定资产折旧的方法进行比较分析，解释了各个折旧方法的优势和不足，发现了不同折旧方法会给企业带来的影响并就方法选择给出了合理的建议。关键词：固定资产，折旧方法，财务风险IIIIStudy on the depreciation of fixed assets of qingdao beer AbstractWith the development of science and technology and fintech, the renewal cycle of fixed assets is constantly changing. The wear and tear of fixed assets is different in different periods. Some disposal and change of fixed assets by enterprises will have a great impact on the assets and information of enterprises. Fixed assets constitute the operating cost of an enterprise, and different depreciation methods of fixed assets will also affect the distribution of the amount of depreciation. In order to ensure the reproduction of the enterprise, and at the same time to achieve the period of income and expenses of the correct match, the enterprise must be in the effective use of fixed assets period of its depreciation. Therefore, different depreciation methods of fixed assets will have different impacts on enterprises. Therefore, different enterprises must choose the appropriate depreciation methods of fixed assets according to their own situations. Through the study and comparison of several depreciation methods of fixed assets in qingd...
