桔树是以特殊的固定资产形态参入生产的,在长期的生产过程中,必然会逐渐衰老死亡,通过计提折旧,使果树的价值损失在产品成本中逐步得到补偿,以保证桔园更新重植的资金来源。如果桔树不计提折旧,产品成本就核算不实。从而虚增了利润。目前国营农场绝大部分果树都已承包到组、户,承包的办法,一股是按承包收入扣除管理费、税金和生产过程中的物质消耗后,剩余部分按农场得大头,个人得小头的原则进行分配,高于承包总额的部分实行比例分成。但是,这种分配,是在补偿基金没有完全扣除的情况下进行的,因而承包户的所得中,有一小部分不是承包人的劳动创造,这部分应是国营农场的积累。这个问题也需要用通过计提桔树折旧来解决。 Orange trees are produced in a special form of fixed assets. In the long-term production process, they will inevitably age and die. Through depreciation, the value of fruit trees will be gradually compensated for in the product cost to ensure that the orchard is renewed. Plant funding sources. If the orange tree is not depreciated, the product cost is not accounted for. Thus inflated profits. At present, most of the fruit trees of state-owned farms have been contracted to groups and households, and contracting methods are used. One share is based on contracted revenue after deducting management fees, taxes, and material consumption in the production process. The principle of allocation is that the percentage of the total amount above the contracted amount is divided into percentages. However, such distribution is carried out without the full deduction of the compensation fund. Therefore, a small part of the income of the contracting household is not the labor creation of the contractor. This part should be the accumulation of state-owned farms. This problem also needs to be solved by depreciation of the orange tree.