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固定资产是企业资产总额的重要组成部分,因其价值大,使用期限长,必须通过特殊的方式将其使用磨损计入产品成本,实现价值补偿。采用不同的折旧方法,会影响投资回收的速度,早收回有利于资本保全,加速更新改造,促进经济的发展。 折旧是指固定资产在使用过程中,由于损耗而转移到产品成本或费用中的价值,在西方对折旧的理解有: 第一种观点,认为计提折旧的目的是为了反映固定资产价值的减少,即对固定资产的重新估价。 第二种观点,认为计提折旧是为了反映固定资产的潜在功能的降低,以便及时地考虑更新购置固定资产,保证企业的生产能力。 第三种观点,认为计提折旧是为了对固定资产的成本进行合理推销,以满足分期结算和客观反映企业当期经营成果的需要。
Fixed assets are an important part of a company’s total assets. Because of its great value and long service life, it is necessary to use its wear and tear into product costs in a special way to achieve value compensation. The use of different methods of depreciation will affect the speed of investment recovery. Early recovery will benefit capital preservation, speed up renovation and transformation, and promote economic development. Depreciation refers to the value of fixed assets that are transferred to product costs or expenses due to wear and tear in the course of use. The understanding of depreciation in the West is: The first view is that the purpose of depreciation is to reflect the reduction in the value of fixed assets. That is, the revaluation of fixed assets. In the second viewpoint, the accrual of depreciation is intended to reflect the reduction of the potential functions of fixed assets so that the purchase of fixed assets can be considered in a timely manner to ensure the production capacity of the enterprise. The third viewpoint is that the accrual of depreciation is for the purpose of reasonably promoting the cost of fixed assets in order to meet the needs of instalment settlement and objectively reflecting the current business results of the enterprise.