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固定资产可长期参加企业生产经营而仍保持其原有实物形态,但其价值将随着固定资产的使用而逐渐转移到生产产品中,或构成经营成本或构成费用。这部分随着固定资产的磨损而逐渐转移的价值就是固定资产的折旧。固定资产的可收回金额低于其账面价值称为固定资产减值。企业会计制度
Fixed assets can participate in the production and operation of enterprises for a long time while still maintaining their original physical forms, but their value will gradually be transferred to the production products along with the use of fixed assets, or result in operating costs or costs. The value of this part of the gradual shift with the wear and tear of fixed assets is the depreciation of fixed assets. The recoverable amount of fixed assets is lower than its book value is called fixed assets impairment. Enterprise Accounting System