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在现实条件下,客观上存在着供求关系变化、劳动生产率变动、币值变动、计划价格调整等因素,必然引起物价波动。离现时越近的价格,与现时价值越接近。固定资产折旧是对固定资产磨损和损耗价值的补偿,而固定资产的价值磨损与实物更新的时间差距一般都在10年以上,这就客观上要求在固定资产发生磨损而计提折旧时,应考虑未来时期更新固定资产时的物价变动因素,以保证所提取折旧形成的折旧基金能满足设备重置更新的需要,维持简单再生产的进行。但现行固定资产折旧是在币值不变假设和历史成
Under realistic conditions, there are objectively factors such as changes in the relationship between supply and demand, changes in labor productivity, changes in currency values, and planned price adjustments, which inevitably lead to price fluctuations. The closer the current price, the closer it is to the current value. Depreciation of fixed assets is the compensation for the value of wear and tear of fixed assets. The gap between the wear and tear of fixed assets and the time of physical renewal is generally more than 10 years. This objectively requires that when fixed assets wear out and depreciation is provided, they should be Consider the factors of price changes when updating fixed assets in the future period to ensure that the depreciation fund formed by the depreciation can meet the needs of equipment replacement and maintenance, and maintain the simple reproduction. However, the current depreciation of fixed assets is based on the assumption of constant currency and historical