Under the current accounting system, accelerated depreciation of fixed assets is the value of most of its early use in the form of depreciation of the costs, so that the value of fixed assets to speed up compensation. At present, most of China's enterprises are still using the straight-line method depreciation and seriously hindered the pace of fixed assets to update. The use of science and accelerated depreciation method is a modern enterprise financial management. Based on analysis of the accelerated depreciation of fixed assets of the characteristics and methods of implementation of accelerated depreciation of the reasons, when in actual use of cost-effective. At the same time, accelerated depreciation method chosen enterprises in today's market economy development and progress of science and technology.
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