现行会计制度虽然对固定资产划分了生产用固定资产和非生产用固定资产等七大类,但其提取的折旧费则统一在费用中列支,一些企业固定资产中的非生产用固定资产,如福利部门用的固定资产(包括职工宿舍、托儿所用房等)不论从使用面积或是资产价值来看,都占了很大比重,其折旧费也视同生产经营过程中固定资产的正常磨损,在销售收入里取得补偿,作为费用在税 Although the current accounting system divides fixed assets into seven major categories such as fixed assets for production and non-production fixed assets, the depreciation expenses drawn from them are uniformed in their expenses. Some non-production fixed assets in fixed assets, For example, the fixed assets (including employee dormitories, nursery houses, etc.) used by the welfare department account for a large proportion of the area or asset value, and depreciation charges are also treated as normal wear and tear of fixed assets in the course of production and operation , Get compensation in sales revenue, as the cost of the tax