双倍余额递减法是计提固定资产折旧方法中的一种加速折旧法。
The double balance decline is a kind of rapid depreciation way on the fixed property.
对纳税筹划影响较大的会计方法有：固定资产折旧方法、存贷计价方法。
Accounting methods, fixed assets depreciation method and inventory pricing method especial, will influence company's tax planning.
考虑物价上涨等因素，对月数总和法进行改进，提出一种新的固定资产折旧方法。
Considering the factor of price rise, a new method of depreciation of fixed assets is put forward to improve the sum of the month digit method.
最后，通过固定资产折旧方法选择的案例，分析了如何利用会计政策选择进行企业所得税筹划。
Finally, through an example of choosing depreciation methods, this paper explains how to make business income tax planning by the choice of accounting policy.
第十七条企业应当根据与固定资产有关的经济利益的预期实现方式，合理选择固定资产折旧方法。
Article 17an enterprise shall reasonably select a depreciation method for a fixed asset in accordance with the expected form for the realization of the economic benefits concerning the fixed asset.
过去在进行技术经济评价或固定资产折旧时，由于缺乏一套具体计算方法，通常只有定性分析，而无定量计算。
Since we are short of a systematic methods in economic apprise of technique and depreciation of fixed assets, we used to do qualitative analysis, never did quantitative analysis.
本文应用系统分析方法对科研机构固定资产折旧问题进行了研究。
In this paper, systems analysis method is developed to investigate the depreciation of fixed assets of research institute.
本文应用系统分析方法对科研机构固定资产折旧问题进行了研究。
In this paper, systems analysis method is developed to investigate the depreciation of fixed assets of research institute.
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