《会计研究》杂志1991年第6期刊登的朱永明同志关于《论几个会计基本概念的定义》一文,在论及折旧、折旧费、折旧额和折旧基金时认为:折旧是会计学上的一个基本概念。目前一般流行的解释是:“固定资产因损耗而转移到产品上去的那部分价值,叫固定资产的折旧。”我认为这个解释欠妥。首先,它混淆了“折旧”本身的词性。折旧在英语里是depreciation,它的首要含义是跌价、贬值,是一个名词,表明一种行为。固定资产的折旧,只能说明固定资产的价值降低了,它表示的是一个过程,是指固定资金的运动方式是随着固定资产的使用价值逐渐地一部分一部分地减少。它不是一个数量词,不能表示为“那部分价值”,因为“那 Comrade Zhu Yongming, published in the 6th issue of Accounting Research magazine, 1991, on “On the Definition of Several Basic Concepts of Accounting,” when discussing depreciation, depreciation, depreciation, and depreciation funds, considers that depreciation is accounting. A basic concept. The current popular explanation is: “The part of the value of fixed assets transferred to the product due to the loss is called depreciation of fixed assets.” I think this explanation is not proper. First, it confuses the word depreciation itself. Depreciation is the depreciation in English. Its primary implication is to depreciate and devalue. It is a term that indicates an act. The depreciation of fixed assets can only show that the value of fixed assets has decreased. It represents a process, which means that the movement of fixed capital is gradually reduced in part with the use value of fixed assets. It is not a quantifier and cannot be expressed as “that part of value” because "that