在国营企业中,固定资产折旧问题牵涉到三个方面的核算:折旧、折旧费、折旧基金。所谓折旧,是指固定资产随着生产使用,其价值随之逐步降低,被降低了的这部分价值称为折旧。所谓折旧费,会计上可以用货币来计算这部分损失了的价值,这种计算出来的损耗金额叫折旧费。它被摊派在各个使用部门的生产经营费用中,纳入生产成本和经营成本。所谓折旧基金,是指固定资产价值损失的提留处理基金。国营企业的固定资产和流动资金不能混用,摊入成本的折旧费(即减少的固定资产价值),随着产成品进入市场并销售后,又以流动资金 In state-owned enterprises, the issue of depreciation of fixed assets involves three aspects of accounting: depreciation, depreciation, depreciation. The so-called depreciation refers to the use of fixed assets along with production, its value gradually reduced, the value of this part is reduced as depreciation. The so-called depreciation costs, accounting can use money to calculate the value of this part of the loss, this calculated loss amount is called depreciation. It is apportioned in the production and operating expenses of various departments in use, including production costs and operating costs. The so-called depreciation fund, refers to the loss of fixed assets retention fund. State-owned enterprises can not mix the fixed assets and working capital, depreciation costs spread into the cost (ie, reduce the value of fixed assets), as finished products into the market and sales, and liquidity