目前,编制固定资产折旧的会计分录有两种方法,会计学界称之为“实践法”和“理论法”。 一、实践法 实践法注重从生产过程来考察。实践法在计提折旧时,一方面将折旧费计入产品成本,一方面提取折旧基金。因此将计提的折旧费计入“生产费用”帐户 At present, there are two methods for compiling the accounting records of depreciation of fixed assets. Accounting professions call it “practice law” and “theory law”. First, the practice law The practice law pays attention to the inspection from the production process. When the depreciation method is used in the practice, the depreciation expense is included in the product cost on the one hand and the depreciation fund is drawn on the other. Therefore, the accrued depreciation expense is charged to the “production cost” account