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yan fa zhuan yong she bei jia su zhe jiu xia zhe jiu fei jia ji kou chu e de ji suan
Author(s): 
Pages: 82-84
Year: Issue:  16
Journal: Finance and Accounting Monthly

Keyword:  研发专用设备加速折旧折旧费用加计扣除;
Abstract: 专用于研发的仪器、设备可以享受加速折旧优惠政策,该类仪器、设备折旧费的会计处理与税收处理方法可能一致也可能不一致。本文探讨了这两种情况下研发专用设备折旧费加计扣除额的计算。
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