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人们利用折旧衡量和表现固定资产在生产经营及管理过程中逐渐转移到产品成本和期间费用中的价值大小,也就是有形、无形的耗费以及应予以补偿价值的大小。理论上,折旧额的大小应与固定资产的损耗程序相一致,但在现在科技条件下,实际的损耗难以确切而经常地测定,特别是无形损耗难以估量。在实际的核算中,折旧额只能通过一定的经验或估计进行计算。在折旧的计算中,影响折旧额大小的关键因素有两个:一是折旧年限,一是折旧方法。而前者对折旧额的影响更为直接和明显。
People use depreciation to measure and show the value of fixed assets gradually transferred to the product cost and period expense during production, operation and management, that is, the tangible and intangible cost and the magnitude of the value that should be compensated. In theory, the amount of depreciation should be consistent with the loss of fixed assets procedures, but in today's technological conditions, the actual loss is difficult to accurately and often determine, in particular, the intangible loss is immeasurable. In the actual accounting, depreciation can only be calculated by a certain amount of experience or estimation. In the calculation of depreciation, the impact of the size of the depreciation of the two key factors: First, the depreciation period, one depreciation method. The former has a more direct and obvious impact on the amount of depreciation.