有关固定资产的核算,一般来说,当然包括固定资产的增减、折旧、清理及修理等问题。但这里主要是根据税法规定的有关事项进行叙述,不同于普通专业会计的范围。一、固定资产折旧的核算涉外企业固定资产折旧的核算,不同于国营企业,因为它没有固定资金与流动资金划分的界限,固定资产折旧通过销售收入收回补偿固定资产磨损的资金, Accounting for fixed assets generally includes, of course, such issues as increases and decreases in fixed assets, depreciation, liquidation and repairs. But here mainly according to the relevant provisions of the tax law to narrate, is different from the scope of ordinary professional accounting. I. Accounting for Depreciation of Fixed Assets Foreign-related fixed assets depreciation is calculated differently from that of state-owned enterprises because it has no boundary between fixed capital and liquidity. Depreciation of fixed assets recovers compensation for the wear and tear of fixed assets through sales revenue,