英語翻譯隨著我們國家現在市場經濟的迅速發展,以及資本市場的不斷完善,固定資產在企業的資產構成中占有重要比重,而折舊費用又

題目：

英語翻譯
隨著我們國家現在市場經濟的迅速發展,以及資本市場的不斷完善,固定資產在企業的資產構成中占有重要比重,而折舊費用又是企業成本費用中較大比重.它的計提對會計信息的質量有著直接的影響.因此,對於固定資產折舊的計提的研究一直是理論與實務關注的重要問題.我國企業固定資產折舊方法主要有年限平均法、工作量法、雙倍餘額遞減法以及年數總和法四種.我國《企業會計準則第4號——固定資產》規定企業應該根據與固定資產有關的經濟利益的預期實現方式,合理選擇折舊方法.由於不同的方式計提的折舊額不同,從而會影響相應會計期間的報告利潤.
\x05隨著我國產業結構轉型的不斷深化,裝備製造業作爲國家發展扶持的生業產業在「十一五」期間得到了快速發展.本文選取裝備製造業135家上市公司作爲樣本,對裝備製造業折舊方法進行分析,並且研究其折舊計提的主要特徵及現狀.本文發現在裝備製造業中,絕大多數都使用年限平均法,僅有兩家使用加速折舊法.並且,在2001年已經上市的65家樣本中,裝備製造業的收入呈增長趨勢,尤其是從2006年開始收入更是進入快速發展階段,而此間固定資產折舊的計提偏低,增長緩慢.接著,進一步分析影響固定資產折舊的相關因素.最後,本文針對固定資產折舊的現狀,提出相關建議.

解答：

As our country is now the rapid development of market economy, and the constant perfection of the capital market, fixed assets in enterprise assets constitute a significant proportion, and the depreciation expense is the enterprise cost of larger proportion. The provision of accounting information quality has a direct effect on. Therefore, to fixed assets depreciation is the research of the theory and practice of the important issues of concern. Our country enterprise fixed assets depreciation methods are mainly the straight-line method, work method, double declining balance method and method of summation of four years. China's" Enterprise Accounting Standards No. fourth --" stipulates that enterprises should be based on the fixed assets and fixed assets related to the expected realization pattern of the economic benefits, reasonable choice of depreciation method. Due to different ways of provision for depreciation is different, and thus will affect the corresponding accounting period report profits.Along with our country's industrial structure transformation is ceaseless deepen, the equipment manufacturing industry as a national development to support the professional industry in" eleven five" period to get rapid development. This article selects the equipment manufacturing industry 135listed companies as samples, the equipment manufacturing industry depreciation method to carry on the analysis, and the study of its depreciation main feature and current situation. This article found in the equipment manufacturing industry, mostly use the straight-line method, only two using accelerated depreciation method. And, in 2001, has listed 65samples, the equipment manufacturing industry income shows growth trend, especially from the beginning of 2006income is to enter the stage of rapid development, and it is fixed assets depreciation is low, growth is slow. Then, further analysis of the impact of depreciation of fixed assets of related factors. Finally, according to the current situation of depreciation of fixed assets, and put forward the related proposal