Whether can choose which kind of method of depreciation, judging from all during the use of fixed assets, depreciation amount is the same, has no impact on the enterprise's total net income, when determining the method of depreciation of the corresponding enterprises, should comprehensively consider the wear condition of fixed assets, cash flow situation, the needs of the market value of enterprises, tax and market factors. Enterprise if not depreciation or less depreciation, corporate profits will be increased, also can make the enterprise income tax increases, and increase enterprise's cash outflows. So different depreciation methods have different influence to enterprise's financial situation. First of all, the different methods of depreciation of fixed assets value compensation and the compensation of time can cause different sooner or later. Secondly the extraction of depreciation method of depreciation over the years directly affects the size of the total amount of corporate profits.