上一讲,我们讲了固定资产核算的意义和任务、分类和计价、基建完成交付使用以及调拨、租用等内容。这一讲,我们要讲固定资产折旧和提取折旧基金、大修理基金的核算。 (一)固定资产的折旧和折旧的计算固定资产折旧是指固定资产由于损耗而转移到产品中去的那部分价值。这部分转移价值,按月计入产品成本,构成产品成本的一个重要组成部分。固定资产的损耗分为有形和无形两种。有形损耗是指固定资产由于在生产过程中的使用和自然力的影响而发生的在使用价值和价值上的损失。无形损耗则指由于技术的不断进步,高效能生产工具的出现和推广,从 On the last talk, we talked about the meaning and tasks of fixed asset accounting, classification and pricing, completion of the delivery and use of infrastructure, as well as allocation, leasing and other content. In this talk, we want to talk about the depreciation of fixed assets and the extraction of depreciation funds, overhauling the fund accounting. (A) Depreciation and Depreciation Calculation of Fixed Assets Depreciation of fixed assets refers to the part of fixed assets that are transferred to the product due to wear and tear. This part of the transfer value, calculated monthly product costs, constitute an important part of product costs. The loss of fixed assets is divided into two kinds of tangible and intangible. Tangible loss refers to the use of value and the value of the fixed assets due to the use of the production process and the impact of natural forces occurred. Invisible loss refers to the continuous improvement of technology, the emergence of high-performance production tools and promotion, from