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目前,大多数人仅仅看到流动资产的有形损耗,还看不清流动资产的无形损耗.流动资产的有形损耗指流动资产由于消耗、积压和自然力影响而引起的使用价值和价值的损失,流动资产的无形损耗指流动资产由于提高劳动生产率、技术进步及缴纳利息等所引起的流动资产的贬值.第一种无形损耗是:由于制造部门劳动生产率提高而使产品的生产费用降低,使原有的流动资产发生贬值.据鞍钢不完全统计,由于社会上产品价格降低,使库存储备的材料贬值,遭到无形损失上百万元.第二种无形损耗是:由于科学技术的新发展,新技术、新产品的出现,使原有的储存材料、备件、工具的经济效能相对降低而发生的损耗.如鞍钢储存备件占储备资产三分之一,其中由于使用寿
At present, most people only see the tangible losses of current assets, and they do not see the intangible loss of current assets. The tangible loss of current assets refers to the loss of use value and value of liquid assets due to consumption, backlog, and natural forces. The intangible loss of assets refers to the depreciation of current assets due to the increase of labor productivity, technological progress, and interest payments. The first intangible loss is that the production costs of products are reduced due to the increase of labor productivity in the manufacturing sector. The depreciation of the current assets. According to Angang incomplete statistics, due to the reduction of the product prices in the society, the depreciation of the inventory reserves of materials, suffered an intangible loss of millions of dollars. The second kind of intangible loss is: due to the new development of science and technology, new The emergence of technology and new products has resulted in the relative reduction in the economic efficiency of existing storage materials, spare parts and tools and the resulting losses.