长期待摊费用对利润率的影响

长期待摊费用对利润率的影响(论文10800字)
摘 要：利润率是证明一个企业在一段时间内是否盈利的重要指标，而长期待摊费用是企业会计核算的重要内容，企业是否盈利，长期待摊费用是否起到了决定性作用，这个问题值得研究探讨。但不是所用的企业都有长期待摊费用，而我就来研究一下在同行业下一些大企业的长期待摊费用到底有没有真正影响到利润率，他是怎样影响的。如果他真的影响了，能给其他企业什么样的建议来调节自身企业的利润率。
本文主要研究我国两个上市超市永辉超市与红旗连锁超市的利润率与长期待摊费用他们之间的差异，在不同的长期待摊费用下，他们的利润率到底有多大的差异，从而得出结论，企业怎样通过长期待摊费用来影响的利润率。企业本身是不是应该通过待摊费用来提高自身的利润率。是否这个方法可行，能给企业什么样的建议。
关键词：长期待摊费用；利润率

The Impact of Long-Term Expenses to be Amortized on Profit Rate
Abstract：Profit rate is an important indicator to prove whether a company is profitable for a period of time. Long-term deferred expenses are an important part of enterprise accounting. Whether a company is profitable or not, long-term deferred expenses play a decisive role. This issue is worthy of study and discussion. But the companies that are not used have long-term deferred expenses, and I will study how the long-term deferred expenses of some large enterprises in the same industry have really affected the profit rate. How does he affect it? If he really influences, what kind of advice can be given to other companies to adjust the profit rate of their own companies.
This paper mainly studies the difference between the profit rate of Longhui Supermarket and Hongqi Chain Supermarket in China's two listed supermarkets and their long-term deferred expenses. Under different long-term deferred expenses, how much difference does their profit margin have? It is concluded how companies can influence the profit margin through long-term deferred expenses. Should the enterprise itself increase its profit margin through the cost to be apportioned? Whether this method is feasible or not, what kind of suggestions can be given to enterprises.
Key words: long-term prepaid expenses; profit margin

目录
摘 要    1
Abstract    2
一. 理论概述    1
（一）、长期待摊费用的概述    1
（二）、利润率概述    2
（三）、利润率的影响因素    3
二.长期待摊费用对利润率影响的案例分析    4
（一）、超市的行业简介    4
1.永辉超市的行业简介    4
2.红旗连锁超市的行业简介    5
（二）、超市的摊销政策    7
1.永辉超市的摊销政策    7
2.红旗连锁超市的摊销政策    8
3.摊销政策下的利润率比较    8
4.摊销政策对超市的发展影响    11
三、结论    13
[参考文献]    14
致 谢    15