Accounting methods, fixed assets depreciation method and inventory pricing method especial, will influence company's tax planning.

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。

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The estimated useful lives, estimated residual values and depreciation method of the fixed assets are reviewed, and adjusted if appropriate, at each balance sheet date.

于每年年度终了，对固定资产的预计使用寿命、预计净残值和折旧方法进行复核并作适当调整。

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In essence, recognized depreciation is allocation process of costs and expenses, recognized allowance is pricing method of assets.

本质上，计提折旧是成本、费用的分配过程，计提减值准备是一种资产的计价方法。

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