英语翻译随着我们国家现在市场经济的迅速发展,以及资本市场的不断完善,固定资产在企业的资产构成中占有重要比重,而折旧费用又

英语翻译
随着我们国家现在市场经济的迅速发展,以及资本市场的不断完善,固定资产在企业的资产构成中占有重要比重,而折旧费用又是企业成本费用中较大比重.它的计提对会计信息的质量有着直接的影响.因此,对于固定资产折旧的计提的研究一直是理论与实务关注的重要问题.我国企业固定资产折旧方法主要有年限平均法、工作量法、双倍余额递减法以及年数总和法四种.我国《企业会计准则第4号——固定资产》规定企业应该根据与固定资产有关的经济利益的预期实现方式,合理选择折旧方法.由于不同的方式计提的折旧额不同,从而会影响相应会计期间的报告利润.
\x05随着我国产业结构转型的不断深化,装备制造业作为国家发展扶持的生业产业在“十一五”期间得到了快速发展.本文选取装备制造业135家上市公司作为样本,对装备制造业折旧方法进行分析,并且研究其折旧计提的主要特征及现状.本文发现在装备制造业中,绝大多数都使用年限平均法,仅有两家使用加速折旧法.并且,在2001年已经上市的65家样本中,装备制造业的收入呈增长趋势,尤其是从2006年开始收入更是进入快速发展阶段,而此间固定资产折旧的计提偏低,增长缓慢.接着,进一步分析影响固定资产折旧的相关因素.最后,本文针对固定资产折旧的现状,提出相关建议.

As our country is now the rapid development of market economy, and the constant perfection of the capital market, fixed assets in enterprise assets constitute a significant proportion, and the depreciation expense is the enterprise cost of larger proportion. The provision of accounting information quality has a direct effect on. Therefore, to fixed assets depreciation is the research of the theory and practice of the important issues of concern. Our country enterprise fixed assets depreciation methods are mainly the straight-line method, work method, double declining balance method and method of summation of four years. China's" Enterprise Accounting Standards No. fourth --" stipulates that enterprises should be based on the fixed assets and fixed assets related to the expected realization pattern of the economic benefits, reasonable choice of depreciation method. Due to different ways of provision for depreciation is different, and thus will affect the corresponding accounting period report profits.Along with our country's industrial structure transformation is ceaseless deepen, the equipment manufacturing industry as a national development to support the professional industry in" eleven five" period to get rapid development. This article selects the equipment manufacturing industry 135listed companies as samples, the equipment manufacturing industry depreciation method to carry on the analysis, and the study of its depreciation main feature and current situation. This article found in the equipment manufacturing industry, mostly use the straight-line method, only two using accelerated depreciation method. And, in 2001, has listed 65samples, the equipment manufacturing industry income shows growth trend, especially from the beginning of 2006income is to enter the stage of rapid development, and it is fixed assets depreciation is low, growth is slow. Then, further analysis of the impact of depreciation of fixed assets of related factors. Finally, according to the current situation of depreciation of fixed assets, and put forward the related proposal