论文部分内容阅读
固定资产折旧,是指在固定资产使用寿命内,按照确定的方法对应计折旧额进行系统分摊。应计折旧额是该固定资产原价扣除其预计净残值和已累计计提减值准备后的金额。由于它是一项非付现成本,其实质相当于为固定资产的更新改造预提的一项基金,是企业对由于有形损耗和无形损耗给固定资产带来的耗费所做的合理估计,它反映了固定资产已消耗的部分,属于成本的分配手段或分摊过程,并不表示固定资产的实际减少。
Depreciation of fixed assets refers to the systematic apportionment of the corresponding depreciation amount according to the determined method during the service life of fixed assets. The amount of depreciation is the amount of the original cost of the fixed asset less its estimated net residual value and the accumulated impairment provision. Since it is a non-cash-out cost, in essence, it is a fund that is preconditioned for the renovation of fixed assets. It is a reasonable estimate of an enterprise’s consumption of fixed assets due to physical and intangible losses Reflects the fixed assets have been consumed part of the cost allocation means or distribution process, does not mean the actual reduction of fixed assets.