论“两免三减”与实行加速折旧法□罗妙成固定资产折旧，是固定资产使用过程中发生损耗而转移到产品中的那部分价值，是构成产品成本的一项生产费用。各年度折旧费的多少，主要取决于给企业规定的固定资产的使用年限和采用的折旧方法。使用年限和折旧方法的确定，一方面，... On the “two exemptions and three reductions” and the implementation of the accelerated depreciation method □ Luo Miaocheng Depreciation of fixed assets is the part of the value that is lost in the process of using fixed assets and transferred to the product, and is a production cost that constitutes the cost of the product. The amount of depreciation expense in each year depends mainly on the useful life of the fixed assets and the depreciation method adopted for the enterprise. Use of life and methods of determining the depreciation, on the one hand, ...