固定资产有无形损耗,这是已公认了的.流动资产有没有无形损耗呢?我认为是有的,必须重视这个问题.(1)流动资产中的低值易耗品与固定资产的性能和作用相同,只是价值低、使用期较短而已.固定资产有无形损耗,低值易耗品同样也是有无形损耗的.(2)由于现行制度,不考虑固定资产的无形损耗,少提了固定资产折旧,以致将这一部分无形损耗转移到了产品中.(3)由于新技术、新材料的出现和采用,效能较高、质量较 There is intangible loss of fixed assets, which is recognized. Is there any intangible loss of current assets? I think it is true and must pay attention to this issue. (1) Performance of low-value consumables and fixed assets in current assets and The role is the same, but the value is low, the use period is short. Intangible loss of fixed assets, low-value consumables also have intangible loss. (2) Due to the current system, regardless of the intangible loss of fixed assets, less fixed The depreciation of assets has caused this intangible loss to be transferred to the product. (3) Due to the appearance and adoption of new technologies and new materials, the performance is higher and the quality is higher.