问题 问答题 简答题

企业集团怎样安排其折旧政策?依据是什么?

答案

参考答案:

企业集团内部可利用的折旧政策,除了会计折旧政策和税法折旧政策以外,还可以也应该根据自身的需要,选择利用内部折旧政策。

会计折旧政策的目标在于统一对全社会的会计报告的口径,体现对外会计报告信息的通用性原则;税法折旧政策的目标在于统一纳税计算口径;集团内部折旧政策目标在于强化集团内部管理与控制。

企业集团在安排折旧政策时,对外报告应遵循会训折旧政策,纳税调整应依据税法折旧政策,而内部折旧政策作为强化集团内部管理与控制的杠杆手段,完全依托自身管理与控制的需要相宜选择。

解析:企业集团内部可利用的折旧政策,除了会计折旧政策和税法折旧政策以外,还可以也应该根据自身的需要,选择利用内部折旧政策。会计折旧政策的目标在于统一对全社会的会计报告的口径,体现对外会计报告信息的通用性原则;税法折旧政策的目标在于统一纳税计算口径;集团内部折旧政策目标在于强化集团内部管理与控制。企业集团在安排折旧政策时,对外报告应遵循会训折旧政策,纳税调整应依据税法折旧政策,而内部折旧政策作为强化集团内部管理与控制的杠杆手段,完全依托自身管理与控制的需要相宜选择。

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What is your favourite colour? Do you like yellow, orange, red? ___71___. Do you prefer greys and blues? Then you are probably quiet, shy, and you would rather follow than lead. You tend to be pessimist. At least, this is what psychologists tell us, and they should know, because they have been seriously studying the meaning of colour preference, as well as the effect that colours have on human beings. ___72___ . If you happen to love brown, you did so, as soon as you opened your eyes, or at least as soon as you could see clearly.

___73___. A yellow room makes most people feel more cheerful and more relaxed than a dark green one; and a red dress brings warmth and cheer to the saddest winter day. ___74___ . A black bridge over the Thames River, near London, used to be the scene of more suicides(自杀) than any other bridge in the area---until it was repainted green. The number of suicide attempts immediately fell sharply. Perhaps it would have fallen even more if the bridge had been done in pink or baby blue.

___75___. It is an established fact that factory workers work better, harder, and have fewer accidents when their machines are painted orange rather than black or grey.

A.On the other hand, black is depressing.

B.They tell us, among other facts, that we do not choose our favourite colour as grow up --- we are born with our preference.

C.The rooms are painted in different colours as you like.

D.If you do, you must be an optimist, a leader, an active person who enjoys life, people and excitement.E. Light and bright colours make people not only happier but more active.

F. Life is like a picture or a poem, full of different colours.

G. Colours do influence our moods---there is no doubt about it