项目事项手法实例改变折旧政策变更折旧方法固定资产折旧政策的确定具有一定的弹性折旧政策包括折旧方法和折旧年限两个因素折旧年限的确定要人为估计宁通信B1997年对固定资产不再加速提取折旧而改为直线折旧法折旧方法变更增加税前利润254万元当期净资产收益率为若剔除上述变更对当期利润的影响该1997年度净收益率降低于10从而失去配股资格变更固定资产使用年限延长土地使用权摊销年限延长固定资产使用年限少提折
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Data ManagementPage 3 of NUMS 3Tutorial Sheet – Week 4 Tutorial Sheet – Week 4Charting in ExcelThis Tutorial Sheet does not always contain detailed instructions about using Excel As part of you
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