1、 1 摘要摘要 固定资产是指同时具备国家相关规定的一些有形资产，对他们的确认具 有明确性，我们的生活中到处可见，也随时用到，它与我们的生活息息相关。 但固定资产并不是一成不变的，它在使用过程中会被损坏，消耗等等。我们 在取得固定资产时会付出一定的代价，这个代价可以看成是这个固定资产的 成本或价值，它是可以计量价值的，因为固定资产具有明确价值，且具有较 长使用时间，因此我们不能在购买时就一次把它作为一笔费用登记，它的价 值应该在使用过程中按一定的方法均衡推销，这就是固定资产的计提折旧。 对固定资产的折旧有很多方法，我们在选择折旧方法的时候要考虑诸多 因素，随着我国社会市场经济的不断发展完善，以及
2、为了更加符合实际，我 们更多的会选择加速折旧这种方法，而这种方法也将被越来越多的运用，目 的是为了加速资金周转、提高经济效益、使固定资产的价值更快的等到补偿、 能及时得到更新设备的资金，使企业有资金去用于生产经营，从而实现盈利， 因此对加速折旧的研究是很有必要和重要的 关键词：固定资产 ，计提折旧，加速折旧 2 Abstract fixed assets are tangible assets at the same time with some of the relevant provisions of the state, is clear about their confirmation
3、, our life everywhere, is always used, and it is closely related to our life. But fixed assets is not immutable and frozen, it will be damaged during use, consumption etc We will pay a price in the acquisition of fixed assets, the price can be regarded as the fixed assets cost or value, it can be me
4、asured in the value of fixed assets, because has a definite value, and is used for a long time, so we cant buy a put it as a fee for registration, it value should be promoted in the use process according to a certain method of equilibrium, which is the fixed assets depreciation. on the depreciation
5、of fixed assets has many methods, we have to consider many factors in the choice of depreciation method, along with the continuous development of Chinas social market economy of perfect, and more in line with the actual, more of us will choose accelerated depreciation of this method, and this method
6、 will be used more and more, the purpose is to accelerate the capital turnover, improve economic efficiency, is the value of the fixed assets is faster, until the compensation can be updated equipment funds in time, enable the enterprise to have the money for the production and business operation, so as to achieve profitability, so it is very necessary and important to study accelerated depreciation Key Words：Fixed assets, accumulated depreciation, depletion, accelerated depreciation 3 目录 一一
