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(一)固定资产在发挥效用时期中,它的价值表征为净值,即原值与累计折旧额之差。因为它的使用价值虽不断耗损,但总是保持它原有的物理形态,其价值则比例于这个耗损程度逐渐转移到产品中去,并通过产品的出售,转化为货币,形成基本折旧基金。另一方面,投在固定资产上的预付资本价值,除去已转移的部分外,余下的仍旧固定在该资产中。事实上,固定资产价值与帐面资产净值已大不相符。究其原因,长期以来,我们制定、
(1) During the useful period of the fixed assets, its value is characterized as the net value, that is, the difference between the original value and the accumulated depreciation amount. Because its use value is constantly depleting, it always retains its original physical form. Its value proportionally transfers to the product in proportion to this degree of wear and tear and becomes the basic depreciation fund through the sale of the product into money. On the other hand, the value of prepaid capital invested in fixed assets, except for the transferred portion, remains the same in the asset. In fact, the value of fixed assets and net book assets have been largely inconsistent. The reason, for a long time, we develop,