第五讲设备折旧设备在占用中,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、更换;进行价值补偿的主要方式是提取折旧。为了合理管理与使用折旧基金,企业财务部门专列“折旧基金”帐户。一、折旧基金的性质与作用马克思在《资本论》中说道:“假设一台价值一万 Lecture 5: The equipment depreciation equipment is in use, and its value and use value (function) will be lost. To maintain the scale of reproduction, compensation must be made. The main means of performing functional compensation is repair or replacement; the main way of value compensation is to extract depreciation. In order to properly manage and use depreciation funds, the corporate finance department will list the “depreciation fund” accounts. I. The nature and role of the depreciation fund Marx said in “Das Kapital”: "Assuming a value of 10,000 yuan