按现行会计制度规定,对固定资产计价及折旧计算的处理方法,通常是采取以历史成本(原始成本)作为资产计价的依据,并依此利用直线法计提折旧。这在币值相对稳定不存在通货膨胀的条件下,按照历史成本原则计量资产和确定权益,具有无比的优越性,所以一直为会计实践所采纳。 随着社会 According to the provisions of the current accounting system, the calculation method for fixed assets valuation and depreciation is usually based on historical cost (original cost) as the basis for asset valuation, and the depreciation is calculated using the straight-line method. This is because under the condition that the currency value is relatively stable and there is no inflation, the measurement of assets and the determination of rights and interests based on the historical cost principle are of incomparable superiority. Therefore, they have been adopted by accounting practice. With society