固定资产折旧会计问　　题研究

关于固定资产折旧的历史发展介绍······················4

固定资产折旧的含义、产生原因、影响因素··················4

   （一）固定资产折旧的含义·························4

   （二）固定资产折旧产生的原因·······················4

   （三）固定资产折旧的影响因素·······················5

固定资产折旧的范围及应注意的问题·····················6

   （一）应提固定资产折旧项目························6

   （二）不应提固定资产折旧项目·······················6

   （三）关于固定资产折旧范围应注意的问题··················6

固定资产折旧的计划····························7

   （一）编制固定资产折旧要按照类别确定的指标················7

五、固定资产折旧方法及实例··························8

   （一）年限平均法·····························9

    (二）工作量法······························9

   （三）加速折旧法------双倍余额递减法和年数总和法·············10

固定资产折旧的账务处理··························14

固定资产折旧的政策···························14

固定资产折旧存在的问题及解决方法····················15

内 容 摘 要

    本文以协鑫集成科技股份有限公司固定资产为例，详细的介绍了固定资产及其折旧的内容、计提方法、折旧年限，简要的说明了固定资产及其折旧在实际会计工作中的问题。通过对固定资产折旧知识的了解和研究，认识到折旧在固定资产管理中的重要性和管理的不足，加深对固定资产及其折旧的了解。

关键词：固定资产、固定资产折旧、折旧方法及其存在问题。