固定资产折旧是一种费用。这一费用是先期已经发生的支出 ,而其支出的收益在资产投入使用后的有限使用期内体现。无论是从权责发生制还是收付实现制原则来说 ,计提折旧是都是必须的 ;正确计提折旧对企业产品成本、损益、国家税收等的核算 ,均会产生一定的影响。固定资产折旧的 Depreciation of fixed assets is a cost. This fee is an expense that has accrued in the prior period and the gain on its expenditure is reflected in the limited period of use after the asset is put into use. Whether it is from accrual basis or payment principle, depreciation is necessary; the correct provision of depreciation will have a certain impact on the enterprise product cost, profit and loss, state tax and other accounting. Depreciation of fixed assets