固定资产折旧问题,是企业财务管理中的一个重要问题。在美国会计学界,关于这个问题的著作很多,仅就接触到的资料将有关折旧的影响、因素、方法等问题介绍如下。一、折旧及其影响折旧是固定资产在使用过程中发生物质磨损和精神磨损而产生的。美国开业会计师协会会计术语委员会,在一九五八年《会计术语公报》第一期中曾经给折旧下过这样的定义:“折旧会计是一种会计方法,其目的是把固定资产的成本或其它价值基数减去残值(如果有的话)后,按有规则的和合理的方式在资产的预计使用期内进行分摊。折旧是一个分摊的过 The depreciation of fixed assets is an important issue in the financial management of enterprises. In the U.S. accounting academic circle, there are many books on this issue. We will introduce the issues related to depreciation, factors, and methods as follows, based on the data we have contacted. First, depreciation and its effect Depreciation is caused by material wear and mental wear in the use of fixed assets. The Accounting Terms Committee of the Institute of Chartered Accountants of the United States, in the first issue of the Accounting Terminology Bulletin of 1958, used the following definition for depreciation: “Depreciation accounting is an accounting method whose purpose is to increase the cost of fixed assets or otherwise. The value base minus the salvage value (if any) is distributed in a regular and reasonable manner during the estimated useful life of the asset. Depreciation is apportioned