關於會計原理:轉用另一種折舊計算方式

一般來說用何種折舊方法，存貨的出、入原則等都是公司的accounting policy,是由公司一開埠已經決定的，不可輕易更改。
當然，如果老闆中途想改變公司的會計政策，可通過董事會決議的方式更改，因為會計師核數時，一定會問你拿，這是需要在audit report中披露的事項。
這個例子不牽涉會計原理，改變的目的就像你說的可能老細想盤數靚D。

An accounting policies should be consistently applied once adopted. Otherwise the comparability of financial statements from one period to another is not fairly stated. This change of deprecitation method is regarded as a change in accounting policy and the amount so affected should be quantified and be adjusted and be fully disclosed in the current year's financial statements. The users of the financial statements could then know its impact on the profit and the value of the assets as well. Moreover, the fair values of the assets are quite an important issue, any impairment should be adjusted in the accounts so as to make the financial statement exhibit a true and fair view.