解析"变更固定资产折旧方法调整利润"

随着<企业会计准则--会计政策、会计估计变更和会计差错更正>具体会计准则的出台,一些上市公司利用变更固定资产的折旧方法来粉饰利润,从而达到人为操纵利润的目的.本文结合实例,利用有关数据,揭示由于变更折旧方法进行利润包装的手段,并剖析其内在原因,旨在帮助广大投资者分辨利润质量的优劣.

Changing the Methods of Depreciation for Fixed Assets for Profit Adjustment

With the publishment of Accounting Standard for Business Enterprises : Changes in Accounting Policies and Accounting Estimates,and Corrections of Accounting Errors ;some listed companies make use of the methods changing of depreciation to adjust profit. This article points out how to use some ways to adjust profits by examples and data,and explains the reasons.