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固定资产是企业赖以生存发展的物质基础,占企业资产比重很大,准确理解折旧的实质对企业和会计工作者具有重要的意义。本文首先对折旧制度的形成进行了回顾,并在对传统会计中的几种折旧定义进行分析的基础上,认为折旧是已耗用服务的现时成本这种观点更能够体现出折旧的实质。
Fixed assets are the material basis for the survival and development of an enterprise, accounting for a large proportion of assets of an enterprise. It is of great significance for enterprises and accounting workers to accurately understand the essence of depreciation. This paper firstly reviews the formation of the depreciation system, and based on the analysis of several depreciation definitions in the traditional accounting, the viewpoint that depreciation is the current cost of consuming the service can reflect the essence of depreciation.