摘要：固定资产折旧的具体含义是在对固定资产的有限的使用范围之内，根据已经确定的方式对应计折旧额进行综合理论的分摊。折旧不是对资产的运行情况进行计算，它本身不但不是资金获取的途径而且同样也不是资金的使用，所以，固定资产折旧不是代表资产在一定时间内的更新和改革。本篇论文主要以神州泰岳股份有限公司为例，进一步研究固定资产折旧对企业利润的影响。通过研究得到：能够对固定资产折旧产生重要影响的因素包括下面几个方面:第一，固定资产原价，这是说固定资产所需要的成本的高低；第二，预计净残值，指的是当我们推测和估计的固定资产已经达到使用的年限，公司从这个固定资产的处理中可以得到去掉预计处理所需要支出的剩余的金额。第三，固定资产的使用寿命，这里指的是小规模的公司的固定资产生产商品的能力以及生产出的总数量。伴随着世界市场规模的不断扩大，世界经济整体上出现了全球化的发展趋势，神舟泰岳股份有限公司在经济全球化的浪潮中充分的认识到了加快创新的步伐努力的构建企业本身品牌股份有限势的紧迫性。69774

毕业论文关键字：固定资产折旧，神州泰岳，企业利润，影响

Abstract: the specific meaning of depreciation of fixed assets is in the scope of the limited use of fixed assets, according to the amount of depreciation of the corresponding amount of depreciation has been determined to carry out a comprehensive assessment of the theory. Used to compute depreciation is not on the assets operation, it itself is not only the capital acquisition way and also the use of funds is not, so depreciation of fixed assets is not representative of the assets within a certain period of time to update and reform. This paper mainly takes the Chinese Tai Yue Limited by Share Ltd as an example, further studies the influence of the depreciation of fixed assets on the profit of the enterprise. Through the research to the depreciation of fixed assets produced important influence factors include the following aspects: first, original value of fixed assets. This is the level of cost of fixed assets; the second is expected net salvage value, and that is when we speculate that and estimation of fixed assets production has reached age, the company from the fixed assets can get rid of expected expenditures needed for processing the remaining amount. Third, the use of fixed assets life, here refers to the small size of the company's ability to produce goods and the production of fixed assets, the total number of. With the continuous expansion of the size of the world market, the world economy as a whole appears the trend of globalization, the Shenzhou Tai Yue Co., Ltd. in the tide of economic globalization fully recognize the speed up construction enterprises own brand Co. potential of the urgency of the pace of innovation efforts.

Key words: depreciation of fixed assets，shen zhou tai yue，corporate profits，influence

目  录

1  引言 5

2  固定资产折旧的含义及其影响因素 5

2.1  固定资产折旧的含义 5

2.2  影响固定资产折旧的因素 5

3  固定资产的折旧方法含义及公式 6

3.1  年限平均法 6

3.2  工作量法 6

3.3  双倍余额递减法 6

3.4  年数总和法 7

4  不同因素下固定资产折旧方法对企业利润的影响