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一、要弄清楚三个既有区别又相互联系的概念固定资产是企业的主要劳动资料,是企业从事生产经营活动不可缺少的物质条件。它具有下面一些特点,从使用价值的角度来说,固定资产可以在若干个生产周期中起相同的作用,始终保持其原有的实物形态。但从其价值角度来说,则不是一成不变的,其价值会在使用过程中逐渐减少,逐渐转移到它所帮助形成的产品中去,并通过产品价值的实现而转化为货币,从而脱离其实物形态。固定资产的上述特点,在会计上引出下面三个概念:固定资产折旧、折旧费和折旧基金。固定资产在使用过程中由于磨损而逐渐减少的价值叫固定资产折旧(或固定资产折旧额);这部分脱离固定资产实体的价值将转移到它所帮助形成的
First, it is necessary to clarify the concepts of the three distinct but related to each other. Fixed assets are the main labor data of an enterprise and are indispensable material conditions for enterprises to engage in production and business activities. It has the following characteristics. From the perspective of use value, fixed assets can play the same role in several production cycles and always maintain its original physical form. However, from the perspective of its value, it is not immutable, its value will gradually decrease during use, and gradually shifts to the products it helps to form, and it is converted into currency through the realization of the value of the product, thus detaching from its real object. form. The above characteristics of fixed assets lead to the following three concepts in accounting: depreciation of fixed assets, depreciation and depreciation funds. The value of a fixed asset that gradually decreases due to wear during use is called the depreciation of a fixed asset (or the amount of depreciation of a fixed asset); the value of this part out of a fixed asset entity will be transferred to the value it helps to form.