我国现行会计制度规定固定资产的折旧都是以账面原值作为基数计提的，而大修理、三保等费用的计提也是根据前一次费用的实际数作为主要依据来确定的，而且往往是一成不变或者变化不大的，这种传统的计提方法在物价稳定的情况下是适用的。但当今市场瞬息万变，价格在价值规律、 China’s current accounting system stipulates that the depreciation of fixed assets is based on the original book value as the base, while the major repairs, three guarantees and other expenses are also based on the actual cost of the previous fee as the main basis for determining, and often static Or little change, this traditional accrual method in the case of price stability is applicable. But the market is rapidly changing, the price in the law of value,