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固定资产折旧是后续计量中最为重要的业务,本文试图解读折旧中的要素,讨论折旧的本质和分析折旧的影响。
Depreciation of fixed assets is the most important business in the follow-up measurement. This article attempts to interpret the elements of depreciation, discuss the nature of depreciation and analyze the impact of depreciation.