我国最近颁布的《企业财务通则》规定,企业在计提固定资产折旧时,按照国家的规定,可以根据实际情况,选择包括加速折旧在内的折旧计提办法。 加速折旧有两个办法,一是缩短使用年限,二是采用能加速折旧的计算方法,使其前期多提,后期少提以达到加速的目的。《运输企业财务制度》将 China’s recently promulgated “General Principles of Corporate Finance” stipulates that when depreciating fixed assets, enterprises may, in accordance with state regulations, choose depreciation provisions including accelerated depreciation in accordance with actual conditions. There are two ways to accelerate depreciation. One is to shorten the useful life, and the other is to use a calculation method that can accelerate depreciation, so that it can be mentioned more frequently in the early stage and less in the later stage to achieve the purpose of acceleration. The Transport Corporation Financial System will