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固定资产在生产过程中,因损耗而将其价值逐步转移到产品上去,直到其预定的使用λ命终了为止,在理想的情况下最后应只剩下残值。为了在价值上补偿这种损耗,以便在固定资产退役或报废时进行更新或重置,以保证再生产的延续,必须从销售产品的收入中提取一定比例的资金,形成货币准备基金,即折旧基金。这个资金的提取与积累过程就称之为折旧。这个涵义已经是众所周知,即使最基层的管理人员对此也都有比较明确的理解,似乎已没有再加以阐述说明的必要了。但实际上情况并非如此,从笔者最近接触到的一些情况看,即使是一些专业人员对现行折旧制度的性质,企业内部折旧制度与国家规定的折旧制度之间的差异等等问题,还存在着某些误解或不够全面之处。为此,愿借贵刊一角就某些容易为人
In the course of production, fixed assets gradually shift their value to the product due to wear and tear until their intended use of λ ends. In the ideal case, there should be only residual value. In order to compensate for this loss in value in order to renew or reset fixed assets when they are decommissioned or scrapped, in order to ensure the continuation of reproduction, a certain percentage of funds must be drawn from the revenue from the sale of products to form a currency reserve fund, ie a depreciation fund. . The process of extracting and accumulating funds is called depreciation. This meaning is already well-known. Even the most basic management personnel have a clear understanding of this, and it seems that no further explanation is necessary. However, in reality, this is not the case. From the perspective of the author’s recent exposure, even if some professionals are confused about the nature of the current system of depreciation, the difference between the internal depreciation system and the national depreciation system, there are still Some misunderstandings or not comprehensive enough. To this end, I would like to use the corner of your magazine to make it easy for someone.