设备在生产使用中,其价值与使用价值(功能)均会发生损耗。要维持再生产规模,必须进行补偿。进行功能补偿的主要手段是修理、改造和更换;进行价值补偿的主要方式是提取折旧。为了合理管理和使用折旧基金,企业财务部门专列“折旧基金”帐户。 1 折旧的性质与意义设备在生产使用过程中,同时并存着两种形式的运动:一是物质运动,它经历着磨 Equipment in production use, its value and value (function) will occur loss. To maintain the reproduction scale, must be compensated. The main means of carrying out functional compensation is to repair, remodel and replace; the main way to compensate for the value is depreciation. In order to properly manage and use depreciation funds, corporate finance department special column “depreciation fund” account. 1 depreciation of the nature and significance of equipment in the production and use of the process, there are two forms of movement simultaneously: First, material movement, which has experienced grinding