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jia su zhe jiu yu kuai su zhe jiu bian xi
Author(s): 
Pages: 52
Year: Issue:  7
Journal: Finance and Accounting Monthly

Keyword:  加速折旧折旧费用财会人员快速折旧法经济涵义财务会计配比原则税务会计应计公认会计原则;
Abstract: <正> 据了解,许多财会人员和一些报刊,把加速折旧与快速折旧等同起来。其实,加速折旧和快速折旧有不同的经济涵义,不应混淆。加速折旧法,又称递减折旧法,指固定资产每期计提的折旧费用,在使用的早期多计提,后期少计提。这种折旧方法的理论基础在于:新资产的生产能力在早期总是比较大,因而早期的营业收入也较多,
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