昆明理工大学津桥学院毕业设计(论文)题目:中小型企业固定资产折旧方法的比较Inthedepreciationoffixedassetsofsmallandmediumenterprisesthecomparisonofmethods系部:经济管理系专业:会计学年级:2008级学生姓名:钟海学号:200816041419指导教师:戴丽君日期:2012年5月20日教务处制中小型企业固定资产折旧方法的比较学校:昆明理工大学津桥学院系部:经济管理系专业:会计学年级:2008级学生姓名:钟海学号:200816041419指导教师:戴丽君InthedepreciationoffixedassetsofsmallandmediumenterprisesthecomparisonofmethodsSchool:KunmingUniversityofScienceandTechnologyOxbridgeCollegeDepartment:DepartmentofEconomicandManagementMajor:AccountingGrade:2008StudentName:ZhongHaiStudentID:200816041419MentorName:DaiLijun目录摘要.......................................................................................................................IAbstract................................................................................................................II前言......................................................................................................................1第1章固定资产折旧的含义............................................................................11.1固定资产的定义....................................................................................11.2固定资产折旧的历史发展及其定义....................................................2第2章固定资产折旧方法的种类及其应用....................................................32.1年限平均法............................................................................................32.2工作量法................................................................................................32.3加速折旧法............................................................................................4第3章不同固定资产折旧方法对中小型企业的影响....................................73.1固定资产折旧的影响因素....................................................................73.2固定资产的折旧范围............................................................................73.3不同折旧方法对企业财务的影响........................................................83.3.1对企业现金流转和利润的影响...................................................83.3.2对提高企业偿债能力的影响.......................................................83.3.3对企业延期纳税的影响...............................................................93.3.4对固定资产投资决策的影响.......................................................93.3.5对产业结构调整的影响...............................................................93.4不同折旧方法对企业税收的影响.......................................................10第4章中小型企业对固定资产折旧方法的选择..........................................184.1我国现行折旧制度...............................................................................184.2应当采取的措施...................................................................................184.3中小型企业折旧方法的选择..............................................................19第5章在计提固定资产折旧时应该注意的问题..........................................215.1固定资产折旧年限的计算问题...........................................................215.2固定资产折旧调整后的折旧计算......................................................215.3计提减值后固定资产按会计估计变更处理问题.....................