目前,有关固定资产折旧的讨论,主要集中在对折旧率的调整和资产计价上,很少有考虑计提固定资产折旧的范围。固定资产按其经济用途分为七大类,其中未使用、不需用及封存中的固定资产均不计提折旧,笔者认为这种做法不够合理。原因是: ①不能正确反映生产成本和财务成果。 At present, the discussion on the depreciation of fixed assets mainly focuses on the adjustment of depreciation rate and asset valuation, and it is seldom to consider depreciation of fixed assets. Fixed assets are divided into seven categories according to their economic uses. No depreciation is provided for unused assets, unused assets, and fixed assets in storage. I believe this approach is not reasonable enough. The reasons are: 1 The production cost and financial results cannot be correctly reflected.