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有关固定资产折旧的几个概念,我认为有再认识的必要,特提出来与同行研讨。 (一) 什么是固定资产折旧? 迄今为止,几乎所有的教科书都认为:固定资产折旧就是“固定资产在使用过程中通过逐渐损耗而移转到产品成本或商品流通费的那部分价值”(上海人民出版社版《会计辞典》第301页)。我认为;这种说法不确切。固定资产折旧不是移转到产品成本中的价值,而是固定资产的价值向产品成本中转移的一种过程,一种价值运动。折旧额才是转移到产品成本中去的价值。
With regard to several concepts concerning the depreciation of fixed assets, I think there is a need to recognise it and I would like to discuss it with my peers. (1) What is the depreciation of fixed assets? To date, almost all textbooks have considered that: Depreciation of fixed assets is the “value of the portion of fixed assets that is transferred to product costs or commodity circulation expenses through gradual depletion during use” (Shanghai) People’s Press Edition “Accounting Dictionary” p. 301). I think this statement is not exact. Depreciation of fixed assets is not a value transferred to the cost of products, but a process in which the value of fixed assets is transferred to the cost of products, a value movement. The depreciation amount is the value transferred to the product cost.