The new "enterprise Accounting System" provides a lot of freedom for the enterprises to select proper depreciation methods.
新《企业会计制度》给企业选择折旧方法留下了一定的空间。
Companies may choose from several available depreciation methods.
不同公司可以选择不同的折旧方法。
Most of the other depreciation methods are various forms of accelerated depreciation.
其他折旧方法大部分是各种加速折旧法。
Using different depreciation methods will strongly influence valuation of firm's operating performance.
选择不同的折旧方法会对企业经营业绩评价造成很大的影响。
Accelerated depreciation methods result in higher charges to depreciation expense and, therefore, lower reported net income than straight-line depreciation.
加速折旧法比直线折旧法加大了折旧费的计提，因而减小了报告净收益。
Finally, through an example of choosing depreciation methods, this paper explains how to make business income tax planning by the choice of accounting policy.
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。
This article discusses several kinds of depreciation methods and the present depreciation methods used in our hospital, as well as its disadvantages and corresponding countermeasure.
本文将讨论医疗设备折旧费用的提取各种方法，以及我院现存医疗设备折旧核算方式的弊端和相应对策。
This article discusses several kinds of depreciation methods and the present depreciation methods used in our hospital, as well as its disadvantages and corresponding countermeasure.
本文将讨论医疗设备折旧费用的提取各种方法，以及我院现存医疗设备折旧核算方式的弊端和相应对策。
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