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固定资产折旧,是指固定资产在使用过程中随着损耗程度,逐渐计入商品流通费或转移到产品成本中去的那部分价值的货币表现。对于折旧的价值,要从销售收入中收回等额的货币资金,并积累起来形成折旧基金,以保证固定资产再生产的资金来源。为了反映折旧价值的转移情况和折旧基金的形成,现行《国营商业会计制度》规定按下列分录进行会计处理,即:
Depreciation of fixed assets refers to the performance of fixed assets in the use of the degree of wear and tear, and gradually included in the circulation of goods or transferred to the product cost to the part of the value of the currency performance. For the value of depreciation, from the sales revenue to recover the equivalent of monetary funds, and accumulated to form a depreciation fund in order to ensure the source of funds for the reproduction of fixed assets. In order to reflect the transfer of depreciation value and the formation of depreciation funds, the current “state-owned commercial accounting system” provides for accounting treatment according to the following entries: