固定资产折旧方法有很多种,不同的折旧方法对企业纳税和现金流量的影响也不相同。加速折旧能给企业带来延期纳税的好处,能使企业在前期获得较多的现金流量,增强了企业的财务弹性。目前市场竞争越来越激烈,采用加速折旧法,有利于企业尽快收回投资,加快技术改造,从而提高参与国际市场的竞争能力。 Depreciation of fixed assets, there are many ways, different methods of depreciation of corporate tax and cash flow impact is not the same. Accelerated depreciation can bring deferred tax benefits to the enterprise, enabling enterprises to get more cash flow in the early, enhance the financial flexibility of the enterprise. At present, the market is more and more competitive. The adoption of accelerated depreciation method will help enterprises recover their investment as soon as possible and speed up technological transformation so as to enhance the competitiveness of participating in the international market.