帮忙翻译一下关于固定资产折旧的英文

来源:百度知道 编辑:UC知道 时间:2024/07/15 10:01:06
固定资产折旧方法选择及其对企业纳税的影响
根据2007年1月1日开始施行的《企业会计准则》,我国企业可选用的折旧方法包括年限平均法、工作量法、双倍余额递减法和年数总和法等。企业采用不同的折旧方法可以使每期的固定资产折旧的摊销额不同,从而影响企业的应税所得,进而影响应纳所得税额。本文结合最新《企业会计准则》中所得税会计处理要求,详细阐述几种常用的计算固定资产折旧的方法及其纳税筹划,并举例分析企业在采用不同折旧方法下的应纳所得税额的不同。

以上请哪位大人翻一下,我论文用

Fixed asset depreciation method choice and to enterprise tax payment influence

Starts according to January 1, 2007 to execute "Business accounting Criterion", Our country Enterprise may select depreciation method including age limit method of average, work mensuration, double remaining sum decreasing progressively law and year number method of summation and so on. The enterprise uses the different depreciation method to be possible to cause the booth sales volume which each time the fixed asset amortizes to be different, thus influence enterprise's dutiable obtained, then influence assessed income tax. This article unifies "Business accounting newly Criterion" income tax accountant processes the request, elaborated in detail several kind of commonly used computation fixed assets amortize the method and the tax payment preparation, and give an example the analysis enterprise to use under the different depreciation method the assessed income tax dif