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StudyonthedepreciationoffixedassetsofqingdaobeerAbstractWiththedevelopmentofscienceandtechnologyandfintech,therenewalcycleoffixedassetsisconstantlychanging.Thewearandtearoffixedassetsisdifferentindifferentperiods.Somedisposalandchangeoffixedassetsbyenterpriseswillhaveagreatimpactontheassetsandinformationofenterprises.Fixedassetsconstitutetheoperatingcostofanenterprise,anddifferentdepreciationmethodsoffixedassetswillalsoaffectthedistributionoftheamountofdepreciation.Inordertoensurethereproductionoftheenterprise,andatthesametimetoachievetheperiodofincomeandexpensesofthecorrectmatch,theenterprisemustbeintheeffectiveuseoffixedassetsperiodofitsdepreciation.Therefore,differentdepreciationmethodsoffixedassetswillhavedifferentimpactsonenterprises.Therefore,differententerprisesmustchoosetheappropriatedepreciationmethodsoffixedassetsaccordingtotheirownsituations.Throughthestudyandcomparisonofseveraldepreciationmethodsoffixedassetsinqingdaobeerinrecentyears,thispaperdescribestheadvantagesanddisadvantagesofseveralmethodsofdepreciation,analyzestheimpactofvariousmethodsofdepreciationonenterprises,andgivesopinionsonenterprises'choiceofdepreciationmethodsoffixedassets.Keywords:fixedassets,depreciationmethod,financialrisk目录摘要...........................................................IAbstract......................................................II1绪论..........................................................11.1研究背景与意义..........................................11.2文献综述................................................21.2.1国内研究现状.......................................21.2.2国外文献综述.......................................31.2.3个人综述...........................................31.3研究内容和方法..........................................41.3.1研究内容...........................................41.3.2研究方法...........................................42固定资产折旧的含义............................................42.1固定资产的定义..........................................42.1.1固定资产的概念.....................................42.1.2固定资产的历史发展及定义..........................52.2固定资产的折旧方法的种类及应用..........................52.2.1年限平均法.........................................52.2.2工作量法..........................................62.2.3加速折旧法.........................................63.青岛啤酒固定资产状况.........................................73.1公司概况................................................73.1.1青岛啤酒有限公司介绍...............................73.1.2青岛啤酒行业经营情况...............................83.1.2青岛啤酒固定资产折旧政策.....